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Page 1: Laredo Independent School District · Laredo Independent School District Laredo, ... Accounting & Budget Coordinator ... tax rate before receiving the certified appraisal roll for
Page 2: Laredo Independent School District · Laredo Independent School District Laredo, ... Accounting & Budget Coordinator ... tax rate before receiving the certified appraisal roll for

Laredo Independent School District Laredo, Texas

2017-2018 Budget Instructions Manual

For Fiscal Year

September 1, 2017 – August 31, 2018

Prepared by:

Division of Finance

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TABLE OF CONTENTS

2017-2018 BUDGET INSTRUCTIONS MANUAL

Chief Financial Officer’s Budget Message ................................................................................................. iii

Accounting Department Staff and Fund Assignments ................................................................................. iv

BUDGET GUIDELINES

District’s Mission, Vision, and Goals .............................................................................................. 1

Budget Administration and Financial Policies ................................................................................. 2

Budget Development Process ........................................................................................................ 12

2016-2017 Budget Calendar .......................................................................................................... 16

Budgetary Control and Basis of Accounting ................................................................................. 20

PROGRAM GUIDELINES

Career and Technical Education Program ..................................................................................... 25

Gifted and Talented Program ......................................................................................................... 27

Special Education Program ............................................................................................................ 28

State Bilingual / English as a Second Language Program ............................................................. 30

State Compensatory Education Program ....................................................................................... 35

Title I, Part A – Improving Basic Programs .................................................................................. 38

CAMPUS AND DEPARTMENTS BUDGET ALLOCATIONS

Budget Module Inputting Instructions ........................................................................................... 41

Comparison of Membership Counts .............................................................................................. 44

Program 11, 91, 99 – Basic Instruction, Athletics, and Local Programs ....................................... 45

Program 21 – Gifted and Talented ................................................................................................. 46

Program 22 – Career and Technology ........................................................................................... 47

Program 23 – Services to Students with Disabilities ..................................................................... 48

Program 25 – State Bilingual ......................................................................................................... 49

Program 30 – State Compensatory ................................................................................................ 50

ESEA Title I / School Improvement Fund ..................................................................................... 51

Department Variable Costs ............................................................................................................ 52

FIXED COSTS AND UTILITIES

Janitorial Supplies .......................................................................................................................... 55

Janitorial Dust/Wet Mop Services ................................................................................................. 56

Janitorial Dust/Wet Mop Supplies ................................................................................................. 57

Telephone ....................................................................................................................................... 58

Electricity ....................................................................................................................................... 59

Water .............................................................................................................................................. 60

Sanitation ....................................................................................................................................... 61

Gas ................................................................................................................................................. 62

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Copier............................................................................................................................................. 63

Library Books ................................................................................................................................ 65

Instructional Materials Pre-order Allocation ................................................................................. 66

REQUIRED FORMS

Budget Package Checklist .............................................................................................................. 67

Mission, Objectives, Strategies and Performance Measures ........................................................ 68

Incentives Program ........................................................................................................................ 69

Capital Improvement Plan - Needs Assessment Form ................................................................... 70

Special Populations FTE’s Forecast .............................................................................................. 71

Administrative Regulation Staff-Pupil Ratios ............................................................................... 72

APPENDIX

Estimated Commodity Prices ......................................................................................................... 79

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CHIEF FINANCIAL OFFICER’S BUDGET MESSAGE

March 10, 2017

Dear Colleagues,

It is our collaborative desire to present to the Board of Trustees a budget that clearly focuses and directs funds to

programs and activities which will be most beneficial in the education of our students. During the budgeting

process, it is extremely important that we keep in mind that we have limited resources, therefore, we must

implement financial discipline in order to maximize the district’s resources, minimize expenditures, as well as

ensure efficiency and effectiveness in meeting the district’s mission, goals, and objectives.

Our document conveys to you the Budget Instruction Manual for fiscal year 2017-2018, effective 9/1/17 to 8/31/18.

The budget allocations and instructions herewith provide you with general guidelines and directives in the planning

and preparation of the 2017-2018 budget for your campus or department. Your budget plan must reflect the campus

and/or department mission, objectives and strategies that support the overall improvement of the school system and

the attainment of campus, departments, and district goals. Since the allocations provided depend on the fiscal

resources available to the district at this time and may vary based on the final recommended allocations and awards

by/from the Texas Legislature and/or Texas Education Agency, adjustments may need to be made during the budget

process and/or during the actual fiscal year. If and when this occurs, we will communicate any changes to you as

expeditiously as possible.

The allocations provided are intended to support base line services for instructional requirements of our students and

in response to state, federal and local mandates within the fiscal and human constraints of Laredo Independent

School District. Among these mandates include initiatives to (1) maintain an appropriate fund balance, (2)

implement prudent and disciplined spending within our financial means, (3) maintain the district’s financial credit

rating, and (4) focus all expenditures in support of the mission, goals, and objectives of the district. Additionally,

we will continue to implement guidelines, support, and encouragement, in order to (1) establish and maintain an

appropriate payroll level of spending, (2) re-evaluate, implement, and adhere to appropriate effective and efficient

personnel staffing formulas, and (3) support the implementation of more efficient and effective delivery of

instruction.

The budget process is a tool intended to assist you in developing a plan that will help you attain the goals required

under your area(s) of authority and responsibility. Since the budget process is an ongoing and year-round process, it

is vital that needs assessments be conducted in order to prioritize the use of limited resources. All stakeholders are

encouraged to plan their activities in a realistic and timely manner as well as in compliance with district local and

legal board policies CA, CE, BQA, DFF, and BQB. The budget process has been carefully planned, supported and

coordinated through various departments, including the Division of Finance and our staff is ready to assist you.

We thank you in advance for your assistance, cooperation, and professional courtesy.

Sincerely,

Ms. Flor Ayala, CPA

Chief Financial Officer

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ACCOUNTING DEPARTMENT STAFF AND FUND ASSIGNMENTS

Flor Ayala, CPA, Chief Financial Officer ........................................................................................................... 1041

Gloria Vargas, Accounting Manager ................................................................................................................... 1073

Edith Perez, Accounting & Budget Coordinator ................................................................................................ 1066

Reveca Zarazua, Senior Accountant .................................................................................................................... 1072

163 - Payroll Fund 164 - Accounts Payable Fund

182 - Technology Fund

199 - Operating Fund-PIC 99

410 - Instructional Materials Allotment Fund 511 - Debt Service Fund

902 - General Long Term Debt Account Group Fund

Adolfo Gonzalez, Senior Accountant ................................................................................................................... 1057

101 - Child Nutrition Program Fund 180 - E-Rate Fund

496 – Marching Band Festival

199 - Balance Sheet and Revenues Accounts Cost Requirements

199 - Operating Fund-PIC 11 & 32 MAC & SHARS Billings

242 - Summer Feeding Program Fund

Adelfa Kazen, Accountant .................................................................................................................................... 1049

199 - Operating Fund-PIC 22, 25, & 35

211 - ESEA Title I / School Improvement Fund 212 - ESEA Title I – Migrant Fund

244 - Vocational Education Fund

255 - Title II Part A Fund

263 - LEP Bilingual Program Fund

289 - Classroom Links & Bilingual Fund 429 - Pre – K Grant Fund

Nancy Gutierrez, Accountant ............................................................................................................................... 1050

199 - Operating Fund-PIC 21, 28, 30, 31, & 34

394 - Pregnancy, Education & Parenting

397 - AP Incentive Program 482 - Dr. Hochman Grant Fund

490 - Performing Arts Center Fund

616 - Capital Projects Fund

694 - 2014 Bond Series Fund

695 - 60M 2005 Bond Series Fund

698 - 57M 2006 Bond Series Fund 753 - Health Insurance Fund

901 - General Capital Assets Fund

Raymundo Reyes, Accountant .............................................................................................................................. 1047

181 - Athletic Fund

199 - Operating Fund-PIC 23, 33, & 91 224 - IDEA Part B Formula Fund

225 - IDEA Part B Preschool Fund

226 - IDEA Part B Discretionary Fund

435 - Regional Day School for the Deaf Fund

491 - Anti-Gang Project Fund 876 - Back to School Donations Fund

878 - Donations Fund

879 - Scholarships Fund

Jose D. Vazquez Gonzalez, Accountant ............................................................................................................... 1048

424 - L.E.O.S.E. Fund

461 - Campus Activity Fund

483 - Forfeiture Grant Fund 484 - OCDETF Grant Fund

488 - Advertising Fund

489 - Body-Worn Cameras Grant Fund

865 - Student Activity Fund

Accounting Support Staff

Nohemi Abrego ...................................................................................................................................................... 1075

Leticia Gamino ....................................................................................................................................................... 1062

Gloria G. Ortiz ....................................................................................................................................................... 1070

John Rodriguez ...................................................................................................................................................... 1068

Sara Vazquez ......................................................................................................................................................... 1074

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Budget Guidelines

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DISTRICT’S MISSION, VISION, AND GOALS

MISSION

The mission of the Laredo Independent School District is to ensure that all students achieve their potential and

graduate as bilingual, bi-literate, and be responsible adults with the skills to succeed in higher education, the

workforce, or the military.

VISION

Our schools are safe and caring environments that motivate and prepare students to contribute and excel in life. They

build on the strong and expanding foundation already established by families involved in their children's learning.

Our students are highly successful. They are critical thinkers and effective problem solvers who are confident, self-

motivated, and actively involved in our local and global community. Our community actively supports the learning

process. It provides full access to human, technological, and fiscal resources. This partnership demonstrates total

confidence in our school system and holds it to the highest educational standards.

DISTRICT GOALS

Goal I The school district will continue to develop, implement and monitor a quality educational program

including curriculum, instruction, assessment and professional development which considers the specific

needs of each Laredo I.S.D. student and the community, supports high academic standards and addresses

state and federal accountability requirements.

Goal II The school district will provide all students with a safe and nurturing learning environment that promotes

attendance, character building and high achievement.

Goal III The school district will encourage and promote a climate that engages families in the education of their

children and establish a process that cultivates open and timely communication with our public.

Goal IV The school district shall implement a Health and Wellness Program designed to improve the general

health of children and adults by promoting practices that lead to living healthy, active lifestyles.

Goal V The school district will continue to seek all possible avenues to contain and/or reduce costs of all

initiatives in order to best represent the financial interests of the taxpayers. In addition, the school district

will effectively manage financial resources, and conduct program evaluations that will support providing

quality educational experiences for LISD students.

Goal VI The school district will actively pursue and hire highly qualified personnel and provide support that

encourages growth, improvement and increased student achievement.

Goal VII The Plant Facilities Department will ensure that students and staff are provided with quality support

services as well as secure, properly maintained, energy efficient facilities that are conducive to academic

achievement.

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BUDGET ADMINISTRATION AND FINANCIAL POLICIES

LEGAL REQUIREMENTS FOR BUDGETS

Legal requirements for school district budgets are formulated by the state, the Texas Education Agency (TEA), and

the local district. In addition to these requirements, individual school districts also may have their own legal

requirements for budget preparation. Additional legal requirements also may be imposed by state and federal grants;

however, this section deals only with state legal mandates, TEA legal requirements and local district requirements

for basic budget development and submission.

STATEMENT OF TEXAS LAW

Sections 44.002 through 44.006 of the Texas Education Code establish the legal basis for budget development in

school districts. The following items summarize the legal requirements from the code:

The superintendent is the budget officer for the district and prepares or causes the budget to be prepared.

The district budget must be prepared by a date set by the state board of education, currently August 31. In

order for the budget to be adopted by the board of trustees, inclusive of amendments, the district budget

must be prepared by August 20.

The president of the board of trustees must call a public meeting of the board of trustees, giving ten days

public notice in a newspaper, for the adoption of the district budget. Any taxpayer in the district may be

present and participate in the meeting.

Concurrently with the publication of notice of the budget above, a school district must post a summary of

the proposed budget on the school district’s Internet website or in the district’s central administrative office

if the school district has no Internet website. The budget summary must include a comparison to the

previous year’s actual spending and information relating to per-student and aggregate spending on

instruction, instructional support, central administration, district operations, debt service, and any other

category designated by the commissioner. (Section 44.0041, TEC).

No funds may be expended in any manner other than as provided for in the adopted budget. The board

does have the authority to amend the budget or adopt a supplementary emergency budget to cover

unforeseen expenditures.

The budget must be prepared in accordance with GAAP (generally accepted accounting principles) and

state guidelines.

The budget must be legally adopted before the adoption of the tax rate unless the district elects to adopt a

tax rate before receiving the certified appraisal roll for the district as provided by Section 26.05(g), Tax

Code (see the following point if the district elects to adopt the tax rate first). Additionally, a school district

must publish a revised notice and hold another public meeting before the district may adopt a tax rate that

exceeds the following: (1) The rate proposed in the notice prepared using the estimate; or (2) The district’s

rollback rate determined under Section 26.08, Tax Code, using the certified appraisal roll.

If a school district elects to adopt a tax rate before adopting a budget, the district must publish notice and

hold a meeting for the purpose of discussing the proposed tax rate as provided by TEC 44.004. Following

adoption of the tax rate, the district must publish notice and hold another public meeting before the district

may adopt a budget. The comptroller shall prescribe the language and format to be used in the notices. The

school district may use the certified estimate of taxable value in preparing a notice.

HB 3, 81st Regular Session, added TEC 39.084 which requires that on final approval of the budget by the

school board, the school district shall post on the district’s internet website a copy of the adopted budget.

The website must prominently display the electronic link to the adopted budget until the third anniversary

of the date the budget was adopted.

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TEXAS EDUCATION AGENCY (TEA) LEGAL REQUIREMENTS

TEA has developed additional requirements for school district budget preparation as follows:

The budget must be adopted by the board of trustees, inclusive of amendments, no later than August 31.

Minutes from district board meetings will be used by TEA to record adoption of and amendments to the

budget.

Budgets for the General Fund, the Food Service Fund (whether accounted for in the General Fund, a

Special Revenue Fund or Enterprise Fund) and the Debt Service Fund must be included in the official

district budget (legal or fiscal year basis). These budgets must be prepared and approved at least at the

fund and function levels to comply with the state’s legal level of control mandates.

The officially adopted district budget, as amended, must be filed with TEA through PEIMS (Public

Education Information Management System) by the date prescribed in the annual system guidelines.

Revenues, other sources, other uses, and fund balances must be reported by fund, object (at the fourth

level), fiscal year, and amount. Expenditures must be reported by fund, function, object (at the second

level), organization, fiscal year, program intent and amount. These requirements are discussed in further

detail in the Data Collection and Reporting module.

A school district must amend the official budget before exceeding a functional expenditure category, i.e.,

instruction, administration, etc., in the total district budget. The annual financial and compliance report

should reflect the amended budget amounts on the schedule comparing budgeted and actual amounts. The

requirement for filing the amended budget with TEA is satisfied when the school district files its Annual

Financial and Compliance Report.

LISD FINANCIAL POLICIES

In addition to state legal requirements, LISD has established its own requirements for annual budget preparation.

The District recognizes the importance of maintaining its financial integrity; therefore, it has developed this policy

to support its mission and its goals and objectives. The district’s fiscal policies dictate budgetary requirements that

go beyond those required by the Texas Education Code and TEA. These policies are delineated below.

Fiscal Policy & Objectives

Financial Stability

In seeking to fulfill its mission, the District shall maintain a high level of financial stability and shall

not compromise the long-term financial integrity to achieve short-term benefits.

In an effort to provide adequate cash flow for its operations, the District shall maintain an unassigned

fund balance equal to a minimum of two months of operations costs.

To achieve or maintain this goal, the Superintendent and chief financial officer are instructed to

implement the following financial plan:

1. Develop and submit for Board approval a balanced budget with input from site-based decision-

making (SBDM) committees and instructional programs.

2. Develop staffing patterns and funding formulas based on a per pupil basis.

3. Restrict any surplus funds towards unassigned fund balance.

Funds from Operations

Funds from operations should provide adequate funds to support its:

1. Instructional programs

2. Capital programs

3. Debt service programs

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Revenue

Revenue levels shall be evaluated with staff recommendations yearly in consideration of:

1. Bond ratings,

2. Facility and construction requirements,

3. Current business conditions (local economy),

4. Economic projections (state economy, legislative issues, etc.),

5. Student growth assumptions,

6. The projected level of expenditures.

General Operating Fund Expenditures

General fund expenditures shall maintain the following priorities of obligation:

1. Payments of all legal and reasonable expenditures relating to maintenance and operations of the

District’s operating fund.

2. Payments to meet all debt service requirements of outstanding bond indebtedness including the interest

and sinking fund.

3. Payments to special revenue funds that require a matching for federal or state grants, including the

food service fund, the athletic fund, and the construction fund.

4. All net surplus after payment of items 1 to 3 above may be used to fund necessary capital equipment

purchases, facility expansion, and renovation. All remaining funds will go toward maintaining a

budgeted ending cash balance (unassigned balance) which equates to at least two months of operating

costs. This amount would be determined by first adding budgeted operations and maintenance costs

plus debt service requirements. This total would be divided by 12 and then multiplied by two to

calculate the two months operating costs.

Long Term Financing

In the absence of surplus funds in item 4 above, the District will utilize long term financing for capital projects

and equipment. Available mechanisms include the following:

1. Public Property Finance Contractual Obligations (PPFCO)

2. General Obligations Bonds

3. Time Warrants

4. Delinquent Tax Notes

5. Any other legal mechanism

Short Term Financing

The District will strive to minimize its short term financing by maintaining a two month undesignated fund

balance. Based on cash flow projections, the business manager may recommend to the Board to utilize short

term financing to satisfy the cash flow requirements of the District. Available mechanisms include the

following:

1. Tax anticipation notes

2. Tax warrants

3. Delinquent tax notes

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Reporting

The District will prepare reports of financial operations as follows:

1. A monthly operating and financial report, requiring review by the finance committee and/or the Board

as the Board deems necessary.

2. An annual financial plan (budget) detailing revenues, expenditures, and capital additions presented for

approval prior to September 1 of each year. Midyear analysis and review shall be presented to the

Board for approval.

3. An annual audit by an outside professional auditing firm that would include all necessary details in

reconciling all of the year’s financial operation. The audit report will be submitted for review and

approval to the Board after the end of the fiscal year.

Fund Balance

The District shall report fund balances for governmental funds in classifications based primarily on the extent to

which the District is bound to honor constraints on the specific purposes for which amounts in those funds can

be spent.

Nonspendable and Restricted

The nonspendable classification shall represent assets that will be consumed or must remain intact, such as

inventories of supplies and endowments, and therefore cannot be converted to cash. Provisions of law,

contracts, and grants shall specify how fund resources can be used in the restricted classification. The nature of

these two classifications precludes a need for a policy from the Board. However, the Board has adopted rules

for the three unrestricted classifications of committed, assigned, and unassigned.

Committed

From time to time, the Board may commit fund balances by a majority vote in a scheduled meeting. This

commitment may be modified or rescinded by a majority vote in a scheduled meeting. Board commitments

shall not exceed the amount of fund balance that is greater than the sum of nonspendable and restricted fund

balances, as this practice would commit funds that the District does and would not have. Commitments may be

made for facility expansion or renovation, program modifications, wage and salary adjustments, financial

cushions such as a rainy day fund, and other purposes determined by the Board.

Assigned

Assigned fund balance comprises amounts intended to be used by the government for specific purposes. Funds

set aside for carryover appropriations, early termination notification, contingencies, and projected budgetary

deficit in the subsequent year’s budget are examples to be included in the assigned category. Any funds set

aside must be reported to the Board. The Board has authority to remove or change the assignment of the funds

with a majority vote. The assignment need not be made before the end of the reporting period, but rather may

be made any time prior to the issuance of the financial statements.

Unassigned

Unassigned fund balance is the residual classification for the general fund and shall include all amounts not

contained in the other classifications. Unassigned amounts represent the resources available for future

spending. The District’s goal to maintain two months of operating costs shall be identified as unassigned fund

balance. The general fund should be the only fund that reports a positive unassigned fund balance amount.

However, in funds other than the general fund, it may be necessary to report a negative unassigned fund balance

amount if expenditures incurred for specific purposes exceeded the amounts restricted, committed, or assigned

to those purposes.

Delegation to Make Assignments

The Board shall retain the authority to assign funds.

The Board may delegate authority to specified persons or groups to make assignments of certain fund balances

by a majority vote in a scheduled meeting. The Board may modify or rescind its delegation of authority by the

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same action. The authority to make assignments shall be in effect until modified or rescinded by the Board by a

majority vote in a scheduled meeting.

Order of Expenditures

When the District incurs expenditures that can be made from either restricted or unrestricted balances, the

expenditures shall be charged to restricted balances. When the District incurs expenditures that can be made

from either committed, assigned, or unassigned balances, the expenditures shall be charged first to committed

balances, then to assigned balances, and then to unassigned balances.

Investments

Investment Authority

District depository and investment authority is established within the office of the Superintendent. By the

authority of the Board, the Superintendent, the business manager, the accounting director, and a senior

accountant/investor are designated as the District’s investment officers. The investment officers are responsible

for depositing funds, investing such funds, ensuring that each investment has the proper authorized collateral,

monitoring investments, ensuring the security of the District’s principal and interest, receiving and reporting

principal and interest at the maturity of each investment, and providing the proper documentation and reports on

such investments to the Superintendent and the Board in accordance with the District’s written investment

policy and generally accepted accounting procedures.

The investment officers shall be bonded or shall be covered under a fidelity insurance policy. All investment

transactions except investment pool funds and mutual funds shall be executed on a delivery-versus-payment

basis.

Approved Investment Instruments

From those investments authorized by law and described further in CDA(LEGAL), the Board shall permit

investment of District funds in only the following investment types, consistent with the strategies and maturities

defined in this policy:

1. Obligations of, or guaranteed by, governmental entities as permitted by Government Code 2256.009.

2. Certificates of deposit and share certificates as permitted by Government Code 2256.010.

3. Fully collateralized repurchase agreements permitted by Government Code 2256.011.

4. A securities lending program as permitted by Government Code 2256.0115.

5. Banker's acceptances as permitted by Government Code 2256.012.

6. Commercial paper as permitted by Government Code 2256.013.

7. No-load money market mutual funds and no-load mutual funds as permitted by Government Code

2256.014.

8. A guaranteed investment contract as an investment vehicle for bond proceeds provided it meets the

criteria and eligibility requirements established by Government Code 2256.015.

9. Public funds investment pools as permitted by Government Code 2256.016.

Safety and Investment Management

The main goal of the investment program is to ensure its safety and maximize financial returns within current

market conditions in accordance with this policy. Investments shall be made in a manner that ensures the

preservation of capital in the overall portfolio, and offsets during a 12-month period any market price losses

resulting from interest-rate fluctuations by income received from the balance of the portfolio. No individual

investment transaction shall be undertaken that jeopardizes the total capital position of the overall.

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Liquidity and Maturity

Any internally created pool fund group of the District shall have a maximum dollar weighted maturity of less

than 365 days. The maximum allowable stated maturity of any other individual investment owned by the

District shall not exceed two and one-half years from the time of purchase. The Board may specifically

authorize a longer maturity for a given investment, within legal limits.

The District’s investment portfolio shall have sufficient liquidity to meet anticipated cash flow requirements.

Diversity

The investment portfolio shall be diversified in terms of investment instruments, maturity scheduling, and

financial institutions to reduce risk of loss resulting from over concentration of assets in a specific class of

investments, specific maturity, or specific issuer.

Monitoring Market Prices

The investment officers shall monitor the investment portfolio and shall keep the Board informed of significant

declines in the market value of the District's investment portfolio. Information sources may include

financial/investment publications and electronic media, available software for tracking investments, depository

banks, commercial or investment banks, financial advisors, and representatives/advisors of investment pools or

money market funds. Monitoring shall be done monthly or more often as economic conditions warrant by using

appropriate reports, indices, or benchmarks for the type of investment.

Monitoring Rating Changes

In accordance with Government Code 2256.005(b), the investment officer shall develop a procedure to monitor

changes in investment ratings and to liquidate investments that do not maintain satisfactory ratings.

Funds/Strategies

Investments of the following fund categories shall be consistent with this policy and in accordance with the

strategy defined below.

Operating Funds – Investment strategies for operating funds (including any commingled pools

containing operating funds) shall have as their primary objectives safety, investment liquidity, and

maturity sufficient to meet anticipated cash flow requirements.

Agency Funds – Investment strategies for agency funds shall have as their objectives safety,

investment liquidity, and maturity sufficient to meet anticipated cash flow requirements.

Debt Service Funds – Investment strategies for debt service funds shall have as their objective

sufficient investment liquidity to timely meet debt service payment obligations in accordance with

provisions in the bond documents. Maturities longer than eighteen months are authorized provided

legal limits are not exceeded.

Capital Projects – Investment strategies for capital project funds shall have as their objective sufficient

investment liquidity to timely meet capital project obligations. Maturities longer than eighteen months

are authorized provided legal limits are not exceeded.

Safekeeping and Custody

The District shall retain clearly marked receipts providing proof of the District's ownership. The District may

delegate, however, to an investment pool the authority to hold legal title as custodian of investments purchased

with District funds by the investment pool.

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Brokers/Dealers

Prior to handling investments on behalf of the District, brokers/dealers must submit required written documents

in accordance with law. Representatives of brokers/dealers shall be registered with the Texas State Securities

Board and must have membership in the Securities Investor Protection Corporation (SIPC), and be in good

standing with the Financial Industry Regulatory Authority.

Soliciting Bids for CD's

In order to get the best return on its investments, the District may solicit bids for certificates of deposit in

writing, by telephone, or electronically, or by a combination of these methods.

Interest Rate Risks

To reduce exposure to changes in interest rates that could adversely affect the value of investments, the District

shall use final and weighted-average-maturity limits and diversification.

The District shall monitor interest rate risk using weighted average maturity and specific identification.

Internal Controls

A system of internal controls shall be established and documented in writing and must include specific

procedures designating who has authority to withdraw funds. Also, they shall be designed to protect against

losses of public funds arising from fraud, employee error, misrepresentation by third parties, unanticipated

changes in financial markets, or imprudent actions by employees and officers of the District. Controls deemed

most important shall include:

1. Separation of transaction authority from accounting and recordkeeping and electronic transfer of

funds.

2. Avoidance of collusion.

3. Custodial safekeeping.

4. Clear delegation of authority.

5. Written confirmation of telephone transactions.

6. Documentation of dealer questionnaires, quotations and bids, evaluations, transactions, and rationale.

7. Avoidance of bearer-form securities.

These controls shall be reviewed by the District's independent auditing firm.

Portfolio Report

In addition to the quarterly report required by law and signed by the District's investment officer, a

comprehensive report on the investment program and investment activity shall be presented annually to the

Board.

Ad-Valorem Taxes

Discounts

Discounts for the early payment of property taxes shall apply regardless of the date on which the District mails

its tax bills, unless the taxes were calculated too late for the discount to be available. The following property

tax discounts shall apply:

1. Three percent if the tax is paid in October or earlier.

2. Two percent if the tax is paid in November.

3. One percent if the tax is paid in December

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Split Payments

Split payment of taxes shall be allowed in accordance with statutory provisions.

Purchasing & Acquisition

Purchasing Authority

The Board delegates to the Superintendent or designee the authority to determine the method of purchasing, in

accordance with CH (LEGAL), and to make budgeted purchases. However, any purchase that costs or

aggregates to a cost of $25,000 or more shall require Board approval before a transaction may take place.

Competitive Bidding

If competitive bidding is chosen as the purchasing method, the Superintendent or designee shall prepare bid

specifications. All bids shall be submitted in sealed envelopes, plainly marked with the name of the bidder and

the time of opening. All bidders shall be invited to attend the bid opening. Any bid may be withdrawn prior to

the scheduled time for opening. Bids received after the specified time shall not be considered. The District may

reject any and all bids.

Competitive Sealed Proposals

If competitive sealed proposals are chosen as the purchasing method, the Superintendent or designee shall

prepare the request for proposals and/or specifications for items to be purchased. All proposals shall be

submitted in sealed envelopes, plainly marked with the name of the proposer and the time of opening. Proposals

received after the specified time shall not be considered. Proposals shall be opened at the time specified, and all

proposers shall be invited to attend the proposal opening. Proposals may be withdrawn prior to the scheduled

time of opening. Changes in the content of a proposal, and in prices, may be negotiated after proposals are

opened. The District may reject any and all proposals.

Responsibility for Debts

The Board shall assume responsibility for debts incurred in the name of the District so long as those debts are

for purchases made in accordance with adopted Board policy and current administrative procedures. The Board

shall not be responsible for debts incurred by persons or organizations not directly under Board control; persons

making unauthorized purchases shall assume full responsibility for all such debts.

Purchase Commitments

All purchase commitments shall be made by the Superintendent or designee on a properly drawn and issued

purchase order, in accordance with administrative procedures.

Personnel

New Positions

Any new positions of employment shall be prominently described and set out in the budget for the fiscal year in

which the position is created and shall be approved by the Board at the time that the budget is approved. Notice

of vacancies shall be posted at campuses but not be limited to campuses.

New positions created after approval of the budget shall be approved by the Board at public meeting before the

positions can be advertised, offered, or funded.

Annual Operating Budget

Fiscal Year

The District operates on a fiscal year beginning September 1 and ending August 31.

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Budget Planning

Budget planning shall be an integral part of overall program planning so that the budget effectively reflects the

District’s programs and activities and provides the resources to implement them. In the budget planning

process, general educational goals, specific program goals, capital improvement goals, and alternatives for

achieving program goals shall be considered, as well as input from the District and campus level planning and

decision-making committees. Budget planning and evaluation are continuous processes and shall be a part of

each month’s activities.

Budget Meeting

The annual public meeting to discuss the proposed budget and tax rate shall be conducted as follows:

1. The Board President shall request at the beginning of the meeting that all persons who desire to speak

on the proposed budget and/or tax rate sign up on the sheet provided.

2. Prior to the beginning of the meeting, the Board may establish time limits for speakers.

3. Speakers shall confine their remarks to the appropriation of funds as contained in the proposed budget

and/or the tax rate.

4. No officer or employee of the District shall be required to respond to questions from speakers at the

meeting.

Authorized Expenditures

The adopted budget provides authority to expend funds for the purposes indicated and in accordance with state

law, Board policy, and the District’s approved purchasing procedures. The expenditure of funds shall be under

the direction of the Superintendent or designee who shall ensure that funds are expended in accordance with the

adopted budget.

Budget Amendments

The Board shall amend the budget when a change is made increasing any one of the functional spending

categories or increasing revenue object accounts and other resources.

Capital Budget

Once the multi-year capital plan has been adopted, the District shall develop and implement a capital

improvement projects budget or a capital budget. The capital budget shall be essential to ensure the proper

planning, funding, and implementing of major projects. The capital budget shall be adopted as part of the

annual budget process and shall incorporate the appropriate year of the multi-year capital plan.

Capital projects shall be considered different from programs adopted in the operating budget since they will

often represent very large financial obligations that may span two or more fiscal years. Therefore, the processes

for preparing, prioritizing, and presenting them to the Board may be different from the operating budget.

Non-Routine Projects

The District shall provide a greater level of detail and information for non-routine capital projects. For non-

routine projects, the capital budget shall describe the impact on the operating budget, number of additional

positions required, tax or fee implications, and other financial or service impacts. When developing the capital

budget, the District shall consider measures to mitigate risk related to undertaking major non-routine projects.

Based on the size of the capital budget and the complexity of the capital projects, it may be necessary for the

District to budget additional reserves for project overruns or insurance coverage.

Reviewing and Reporting

All stakeholders shall have the ability to review the status and expected completion of approved capital projects.

Periodic reports shall be discussed with the Board regarding ongoing capital projects. These reports shall

compare actual expenditures with those in the original budget, identify the level of completion of the project,

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enumerate any changes in the scope of the project, and alert the Board to any concerns with the completion of

the project on time or on schedule.

Budget Amendments/Transfers

Budget amendments/transfers must be aligned with modifications to district/campus improvement plans. Every time

that a significant change is made to a campus budget, the change must be reflected in the campus improvement plan.

In the processing of the budget amendment/transfer, the campus must include documentation to verify that the

campus improvement plan has been changed accordingly. For example, if the campus is notified that their budget

allocation will be increased, and the campus planning committee decides to use the money to add teacher aides to

the first grade classrooms, the campus principal must submit a budget amendment in order to designate the

additional funds. The campus improvement plan must be modified to include the additional FTE’s by the

appropriate strategy. The page(s) that include the modifications to the campus improvement plan must be submitted

with the budget amendment. Budget amendments/transfers will not be approved if the required documentation is

not included with the amendment or transfer form.

Budget Amendments Signature Authority

Subsequent inter-function budget transfers must be approved by the Board for the General Fund Budget. For

Special Revenue Funds, inter-function budget transfers are approved subject to the approval by the granting agency.

A summary of all transfers is presented to the Board of Trustees. Any increase or decrease or operating

appropriations must be approved by the Board of Trustees and the Superintendent. All departments are required to

operate within their budgetary constraints. The operating budgets are amended prior to expenditure, and the

accounting system provides a strong budgetary control over expenditures.

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BUDGET DEVELOPMENT PROCESS

The annual Budget Development Process and the annual Planning Process are overlapping and augment one

another, although the focus of each is different. The overlapping is illustrated within the timetable section. The

Budget Development Process is comprised of three major phases: planning, preparation, and evaluation.

The budgetary process begins with sound planning. Planning defines the goals and objectives and develops

strategies to attain those goals and objectives. Once these programs and plans have been established, budgetary

resource allocations are made to support them. Budgetary resource allocation is the preparation phase of budgeting.

The allocations cannot be made, however, until plans and programs have been established.

Finally, the budget is evaluated for its effectiveness in attaining goals and objectives. Evaluation typically involves

an examination of: how funds were expended, what outcomes resulted from the expenditure of funds, and to what

degree these outcomes achieved the objectives stated during the planning phase. This evaluation phase is important

in determining the following year’s budgetary allocations. Budget preparation is not a one-time exercise to

determine how a school district will allocate funds rather, school district budget preparation is part of a continuous

cycle of planning and evaluation to achieve district goals.

The development of campus and district annual budgets should be part of ongoing planning processes and those

levels. The advent of site-based decision-making, mandated by the state, has increased integration of planning and

budgeting at the campus level; however, state guidance allows for considerable district autonomy in budget

preparation. The organizational structure of a school district, the size and complexity of its administrative structure,

the budgetary approach chosen, and the level of centralization in budget development all will affect the budget

development process and the final budget document. Beyond the budgetary requirements for federal and state

programs, the school board and the district superintendent largely will determine a school district’s budget

preparation process and related budget responsibilities. The concept of site-based budgeting, mandated by TEA, is

the recommended approach.

PLANNING PHASE

The first phase of the Budget Development Process is planning. Planning involves defining the mission, goals and

objectives of campuses, departments, and the district. Importance is placed upon sound budget planning for the

following reasons:

In implementing the type, quantity, and quality of school district instruction, the budget becomes the

limiting force.

Providing quality education is very important to the public interest.

The scope and diversity of school district operations make comprehensive planning necessary for good

decision-making.

Planning is a process that is critical to the expression of citizen preferences and through with consensus is

reached among citizens, school boards members, and district/campus /department staff on the future

direction of a district’s operations.

Since strategies to attain the goals and objectives need to be developed before starting the actual budget calculation

process, it is important that each campus and department prepare statements in the “Mission, Objectives, Strategies

and Performance Measures” forms as the initial exercise in planning the annual campus/department budget. This

exercise comprises developing narrative and quantitative statements. These statements must be consistent with the

Campus Initiative Program goals and objectives developed by the Site-Based Decision Making (SBDM)

committees. This information will be used to analyze and justify the district’s basic programs and operational

request, as well as to ensure that individual campus and department mission, objectives and strategies are consistent

with the district’s overall mission, goals, and objectives. Line item budgeting remains the primary fiscal tool; thus

completion of the “Mission, Objectives and Strategies and Performance Measures” form is an important step in

summarizing and evaluating each campus/department and its budget.

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Listed below are standardized definitions to be used in the development of these statements and completion of the

appropriate forms. It is recommended that strict adherence to these definition parameters be kept in order to insure

consistency throughout the district:

Campus/Department Mission: A statement of specific overall mission.

Campus/Department Goals: “Broad” statements of desired results; ultimate accomplishments; overall end

results. The goals outlined in the Campus Improvement Plan may be identified and utilized in this section.

Campus/Department Objectives: “Specific” statements of desired program accomplishments; usually

measurable; shows progress toward a goal; desired results of activities. Clearly stated measurable

objectives should represent a concise summary of the principal work activities in which progress can be

monitored and evaluated periodically throughout the fiscal year. Objectives should be stated in common

“action-oriented phrases such as “to maintain,” “to increase,” “to reduce,” “to facilitate,” “to continue,” etc.

Specific objectives outlined in the Campus Improvement Plan may be identified and utilized in this section.

Strategy(ies): Specific activities, methods, and procedures, which will be implemented in order to reach

the established goals and objectives.

Performance Measures: Specific quantitative and qualitative measures of work performed by

campus/department must be included in this section. Quantitative measures are defined as observable and

in narrative format. This evaluation tool is new to the district and each administrator is allowed flexibility

to develop individual performance evaluation methods.

Prior Year Highlights: Describe the major accomplishments achieved by your campus/department last

fiscal year.

With the Budget Development Process beginning in October, schools and departments were allowed a time to

integrate the total District’s planning objectives into their specific budget requests. During school/department

budget hearings the Finance Department reviewed revenue projections and refined budget requests to develop a

preliminary district budget. As a result of this collaborated process, the Finance Department will be able to present a

preview of the proposed 2017-2018 budget to the Board of Trustees before the August Workshop. This preview

enabled the Board of Trustees and the Chief Financial Officer to review and discuss the direction of the budget

before the August 24th public hearing.

PREPARATION PHASE

Revenue Projections

In order to meet the future needs of the district, administrators should forecast the source and amount of resources or

revenue available. Therefore, projections of revenue from the three major sources should be made. These revenue

sources include Local, State, and Federal aid.

Local Revenues typically consists of monies generated by the local tax efforts. Factors that need to be

taken into account include such things as assessed property values, property value growth/decline rates,

applicable tax rates, historical collection rates, applicable state wealth per student limitations, state

mandated tax rate rollback thresholds, and delinquent tax collections.

State Revenues traditionally consists of monies received as a result of state funding. The tool that plays a

major part in the estimation of this type of resources is the state provided “Summary of Finances” which

takes into account several components. These components include such things as student enrollment,

enrollment population classifications, allotment weights, student attendance, weighted average daily

attendance, free and reduced lunch participation, as well as all of the Local Revenue tax efforts.

All Directors involved in Special Education, Gifted & Talented, Career & Technology Education, State

Compensatory Education, and Bilingual Education forecasted Special Population FTEs. The Special

Population counts from each category help determine the revenue projections from the Texas Education

Agency.

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Federal Revenues involve a variety of amounts and sources. These sources generally are federally

distributed funds, which can flow through the district, Region Education Centers, Texas Education Agency,

or directly from the federal source. Methods of allocations can vary from payment of indirect costs to

applications for specific grants.

Expenditure Projections

In order to support the mission, goals and objectives of the district, administrators should forecast the operating costs

for all funds necessary to achieve those intents. Expenditures/expenses should be classified by the major object

classes according to the types of items purchased or services obtained. These budgetary allocations should project

costs for the major expenditure categories (objects), which include:

Payroll Costs (6100) are the costs of employee salaries and benefits. These costs make up 85% or more of

annual operating expenditures and should be based primarily upon enrollment projections and applicable

state mandates concerning class, size, minimum salaries, etc. When appropriating or after appropriation of

this area, it is important that the appropriate administrator conducts a full analysis of the personnel situation

as well as submit recommendations addressing the findings. The “Payroll Analysis” form is the

management tool that can assist to address this issue. Therefore, this form needs to be completed and

submitted to the Finance Department by the Budget Request deadline.

Professional and Contracted Services (6200), Supplies and Materials (6300) and Other Operating Costs

(6400) are typically variable and miscellaneous expenditures. The projection of these costs may also be

based upon student enrollments or can be disbursed based on the authorized administrator’s discretion. The

completion of expenditure estimates for costs not directly related to enrollment levels such as utilities,

insurance and maintenance costs are simply calculated based upon historical data or anticipated changes.

Debt Service Costs (6500) are usually repayment of financed debt and should be based upon debt

repayment schedules when bonds or other debt is issued. The appropriation of this type of expenditure is

very limited or non-existent at the school or department levels.

Capital Outlay Costs (6600) includes items that are inventoried and become part of the district’s fixed

assets group such as furniture, audio-visual equipment, computer equipment, and other equipment. These

costs should be forecasted and budgeted based on an overall district Capital Improvement Cost Plan rather

than on an individual campus or department basis, the proper “Capital Outlay Justification” form needs to

be submitted as well.

Preparation, the second phase of the Budget Development Process, is the process of allocating resources to the

prioritized needs of a school district in support of its planned mission, goals, and objectives. Although budget

formats and policies are by no means uniform in school districts, formal budgets play a far more important role in

the planning, control and evaluation of school district operations than in those of privately owned organizations. In

school districts, the adoption of a budget implies that a set of decisions have been made by school board members

and school district administrators which culminate in matching a school district’s resources with its needs. As such,

the budget is a product of the planning process. The budget also provides an important tool for the control and

evaluation of a school district’s sources and uses of resources. With the assistance of the accounting system,

administrators are able to execute and control the activities that have been authorized by the budget and evaluate

performance based upon comparisons between budgeted and actual operations.

The link between planning and budget preparation in school districts gives budgets a unique role in these

organizations. Budgets in the public arena are often considered the ultimate policy document since they are the

financial plan a school district uses to achieve its goals and objectives reflecting:

Public choices about what goods and services the district will and will not produce.

School district’s priorities among the wide range of activities in which they are involved.

Relative weight given to the influence of various participants and interest groups in the budget development

process.

How a school district has acquired and used its resources.

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The budget, itself, then becomes intrinsically a political document reflecting school district administrators’

accountability for fiduciary responsibility to citizens.

The budgeting process for the District was initiated in November. The annual operating budget or financial plan is

proposed by the Superintendent and enacted by the Board of Trustees after public discussion. The site-based

decision making process, as mandated by the education code, is the cornerstone of all LISD budgetary decisions.

Each campus must have an SBDM committee made up of the campus principal, teachers, and community members.

Their role is to build consensus and support all efforts consistent with reaching the campus goals and objectives.

SBDM committee members, department directors and community members are involved in the budgetary cycle.

Teachers, principals, and other staff of the District, as well as the Citizens of our community, under the direction of

the Superintendent, will develop the budget. Individual, as well as group training workshops will be held with

principals, department heads and Site-Based Decision-Making budget committees (SBDM) from March to April.

The Division of Finance will compile the budget requests.

The Superintendent’s Budget Development Team will review various budget options for personnel and financing.

This entails maintaining competitive salaries and benefits for our employees, providing adequate funding for

curriculum development, providing for construction and repairs to facilities, and other miscellaneous projects.

On August 24th, the Board of Trustees will approve the final budget which will be implemented on September 1,

2017.

EVALUATION PHASE

Evaluation is the last step of the district’s budget cycle. Information is compiled and analyzed to assess the

performance of each individual department and campus, as well as the District as a whole. This information is a

fundamental part of the planning phase for the following budget year.

In the educational context, budgeting is a valuable tool in both planning and evaluation processes. Budgeting

provides a vehicle for translating educational goals and programs into financial resource plans. Thus, instruction

planning (to attain student educational goals) should determine budgetary allocations. This link between instruction

and financial planning is critical to effective budgeting. In addition, such a budgeting practice may enhance the

evaluation of budgetary and educational performance since resource allocations are closely associated with

instructional plans.

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2017-2018 BUDGET CALENDAR

October 2016 Finance:

Develop proposed budget calendar.

October 27, 2016 Board of Trustees:

Board Budget Workshop to provide update, receive input or feedback, and make revisions.

January 2017 Finance:

Develop budgeting assumptions for tax rates and ADA projections.

Human Resources: Review and present administrative regulation on teacher/pupil ratios, preliminary salary

schedules, and salary increase estimates/options.

Curriculum & Instruction and Office of Communications: Develop and coordinate school calendar and provide special program guidelines/updates.

February, 2017 Finance:

Obtain, review and compile special program guidelines. Develop fixed cost allocations,

preliminary revenue estimates via TEA template, preliminary expenditure estimates and

special program allocations. Draft Budget Instructions Manual.

February 9, 2017 Curriculum & Instruction and Federal Programs:

Comprehensive Needs Assessment (CNA) and Campus Improvement Plan (CIP) presentation

during Leadership meeting.

February 23, 2017 Board of Trustees:

Board Budget Update to provide update, receive input or feedback, and make revisions.

March 10, 2017 Campus Staff:

Input final copy of 2017-18 CNA in Plan 4 learning software for review. Compile District

CNAs.

March 23, 2017 Finance:

The Budget Instructions Manual will be emailed to the campus budget management teams and

department administrators responsible for the budget preparation. This manual will include

all reports, requests, and requirements necessary for completion and submission of the budget

package from April 18 to April 21, 2017 for Campuses and April 24 to April 28, 2017 for

Departments.

Individual campus and department trainings will be provided and scheduled to provide “on-

site” budget preparation assistance.

Campus Staff: Site-Based Decision Making (SBDM) Committees should convene to review needs for

staffing, staff development, budget and any other needs. In order to make sure that the budget

is aligned with the needs, campuses are asked to reference their needs assessments reports and

campus improvement plans when developing the mission, goals and objectives of the campus

and allocating the funds to the different programs and grade levels. Campus budget must be

entered in Plan 4 Learning software.

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Department Staff:

All administrators/coordinators responsible for an organization code (location) budget must

enter department budget it in the Plan 4 Learning software.

March 30, 2017 Board of Trustees:

Board Budget Workshop to provide update, receive input or feedback, and make revisions.

April 1, 2017 Last day for chief appraiser to mail notices of appraised valued for single-family residence

homestead properties.

April 27, 2017 Board of Trustees:

Board Budget Workshop to provide update, receive input or feedback, and make revisions.

April 30, 2017 Last date for chief appraiser to certify estimate of taxable values for 2017 to school districts.

April 2017 Finance:

Compile, review and adjust (if necessary) all submitted data. Balance all campus and

department budgets. Review all mission, goals and objectives, performance evaluations,

needs assessments, request for additional funds, and position action forms. Create updated

scenario and coordinate tests to ensure data is accurate.

Finance and Human Resources: Make recommended changes to position control (frozen file), add/delete FTEs, adjust/change

funding sources.

April 1- May 1, 2017 Mailing of notices of appraised value by chief appraiser of non-single family residence

homesteads properties. Period when chief appraiser must publish notice informing taxpayer

protest procedures in a local newspaper with general circulation.

May 2017 Tax Office:

May 1, 2017 begins a 60 day period that taxing units must notify delinquent taxpayers that a

15% attorney’s fee will be added, if taxes are not paid before July 1, 2017.

May 15, 2017 Tax Office:

Date Chief Appraiser submits appraisal records to Appraisal Review Board.

May 25, 2017 Board of Trustees:

Board Budget Workshop to provide update, receive input or feedback, and make revisions.

June 2017 Finance:

Date Tax Assessor/Collector requests from the Chief Appraiser an estimate of the 2017

taxable values.

Compile and consider funding the Requests for Additional Funds and continue analyzing the

budget by function and object and revenue estimates.

Human Resources: Develop and present proposed salary increase options.

June 29, 2017 Board of Trustees:

Board Budget Workshop to provide update, receive input or feedback, and make revisions.

Curriculum and Instruction in coordination with Federal Programs:

Final CIP due from campuses.

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Last date for taxing units to adopt or rescind a local option percentage homestead

exemption(s).

July 2017 Executive Team:

Review of C/DIP.

Board of Trustees:

Regular Board Meeting

1) Board appoints the Tax Assessor/Collector to calculate and publish the effective tax

rate, the rollback tax rate, the anticipated debt collection rate for tax year 2017, and the

excess debt collections for tax year 2017.

2) School Board decides and announces the date it will hold a public meeting in which the

proposed budget and proposed tax rate would be presented.

3) Designated Tax Assessor/Collector calculates the Roll Back Rate and the requirements

of the “NOTICE OF PUBLIC MEETING TO DISCUSS BUDGET AND PROPOSED

TAX RATE.”

July 20, 2017 Tax Office:

Date the State Comptroller will hold a seminar explaining the new laws regarding “Truth in

Taxation” for 2017 tax year.

Webb County Appraisal District Appraisal Review Board approves the appraisal records.

Finance: Calculation of effective and rollback tax rates. Develop draft “NOTICE OF PUBLIC

MEETING TO DISCUSS BUDGET AND PROPOSED TAX RATE.”

July 25, 2017 Deadline for chief appraiser to certify appraisal roll to taxing units.

July 27, 2017 Board of Trustees:

Board Budget Workshop to provide update, receive input or feedback, and make revisions.

Aug. 14, 2017 Finance:

A ten (10) day public notice will be published stating that the purpose of the meeting is

(8/24/17) for the adoption of a budget for the succeeding fiscal year.

Publication of “NOTICE OF PUBLIC MEETING TO DISCUSS BUDGET AND

PROPOSED TAX RATE.”

Concurrently with the publication of notice, post a summary of the proposed budget on the

school district's Internet website. The budget summary must include information relating to

per student and aggregate spending on various categories and a comparison to the previous

year's actual spending.

Aug. 21, 2017 Finance:

Deadline to post the “72-hour Open Meeting Notice” for the meeting to be held on August 24,

2017 to discuss and adopt the proposed budget and tax rate.

Aug. 24, 2017 Board of Trustees:

Public meeting to receive comments from the public on the 2017-2018 annual budget and tax

rate.

Board meeting to adopt the budget and tax.

Tax Assessor/Collector certifies the anticipated debt collection rate for tax year 2017.

Tax Assessor/Collector certifies the excess debt collections for tax year 2016.

Tax Assessor/Collector submits the rollback rate to the school board; estimated M/O and I/S

fund balances. (If the school district adopts a tax rate above its 2017 rollback rate the school

Board must hold an election to ratify the adopted tax rate).

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Tax Assessor/Collector submits the 2017 Property values to the governing body as certified

by the Webb County Appraisal District Chief Appraiser.

Sep. 1, 2017 Finance:

Implementation of the adopted budget and tax rate for FY 2017-2018.

.

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BUDGETARY CONTROL AND BASIS OF ACCOUNTING

REPORTING ENTITY

The Board of School Trustees (“Board”), a seven member group, has governance responsibilities over all activities

related to public elementary and secondary education within the jurisdiction of the District. The Board is appointed

and has the exclusive power and duty to govern and oversee the management of the public schools of the District.

All powers and duties not specifically delegated by statute to the Texas Education Agency (“TEA”) or to the State

Board of Education are reserved for the Board, and the TEA may not substitute its judgment for the lawful exercise

of those powers and duties by the Board. The District receives funding from local, state, and federal government

sources and must comply with the requirements of those funding entities. The District is considered an independent

entity for financial reporting purposes and is considered a primary government.

ACCOUNTING SYSTEMS STRUCTURE

The Division of Finance is responsible for providing all District financial services including financial accounting

and reporting, payroll and accounts payable disbursement functions, cash and investment management, debt

management, budgeting, purchasing, federal funds applications, Title 1, grant writing, tax office collections, and

special financial and policy analyses to District management. The Chief Financial Officer, appointed by the

Superintendent, has oversight responsibility of the division’s operations.

The District’s hardware includes a Hewlett Packard 996 minicomputer as well as numerous personal computers and

system terminals. The District utilizes the Information Design Incorporated government software applications and

computerized financial accounting system, which includes a system of internal accounting controls. Such controls

have been designed and are continually being reevaluated to provide reasonable, but not absolute, assurance for the

safeguarding of assets against loss from unauthorized use of disposition and the reliability of financial records for

preparing financial statements and maintaining accountability over the District’s assets.

The District also operates a Skyward Student Management Suite. This system services all campuses of the district.

The applications being used are attendance, grades and report cards, student tracking, and all other information

required by the State of Texas.

The concept of reasonable assurance recognizes that the cost of a control should not exceed the benefits likely to be

derived, and the evaluation of costs and benefits requires estimates and judgments by management. All internal

control evaluations occur within this framework and are believed to adequately safeguard assets and provide

reasonable assurance of proper recording of financial transactions.

BASIS OF ACCOUNTING

Accounting records for governmental fund types are maintained on a modified accrual basis with revenues recorded

when services or goods are received and the liabilities are incurred. Accounting records for trust funds are

maintained on the accrual basis.

The modified accrual basis of accounting is used for the governmental fund types. This basis of accounting

recognizes revenues in the accounting period in which they become susceptible to accrual (i.e., both measurable and

available), and expenditures in the accounting period in which the fund liability is incurred, if measurable, except for

certain compensated absences, which are recognized when the obligations are expected to be liquidated with

expendable, available financial resources.

Federal grant funds are generally considered to be earned to the extent of expenditures made under the provisions of

the grant and, accordingly, when such funds are received, they are recorded as deferred revenues until earned.

BASIS OF BUDGETING

The funds and accounts of the District have been established under the rules prescribed in the Financial Accounting

and Reporting Module of the Texas Education Agency Financial Accountability System Resource Guide. The Board

of Trustees requires that annual budgets be adopted for the General Fund, the Child Nutrition Fund and the Debt

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Service Fund. Budgets are prepared using the same accounting basis (modified accrual) as for financial statements.

The modified accrual basis of accounting recognizes revenues in the accounting period in which they become both

measurable and available and it recognizes expenditures in the accounting period in which the fund liability is

incurred, if measurable, except for unmatured interest and principal on long -term debt, which is recognized when

due. The Special Revenue Funds and Capital Projects Funds adopt project-length budgets which do not correspond

to the District’s fiscal year and are not subject to Board approval. The Proprietary Fund budget is not subject to the

Board of Trustees approval and are presented for information purpose. Following is a description of the District’s

funds.

FUNDS AND FUND TYPES

The district’s accounting systems is organized and operated on a fund basis and account groups. In addition, the

district budgets on an organizational unit basis within each fund. Each fund is considered a separate accounting

entity. The operations of each fund are accounted for through a separate set of self-balancing accounts that are

comprised of its assets, liabilities, fund equity, revenue and expenditures and/or expenses. Governmental resources

are allocated and accounted in individual funds based upon the purposes for which spending activities are controlled.

Governmental Fund Types

Governmental funds are funds through which most of the District’s functions are financed. Governmental fund

reporting focuses primarily on the sources, uses, and balances of current financial resources and often has a

budgetary orientation. Most of LISD funds are governmental, which include the general fund, special revenue

funds, capital projects funds, and debt service funds. These funds follow the modified basis of accounting method in

which revenues are recognized when they become both measurable and available to finance expenditures of the

current period. Expenditures are recognized when the related fund liability is incurred. The district’s funds are

described below, and more detail in each fund is presented in the Financial Section of this document.

General Funds (appropriated) – The General Fund is the primary operating fund of the District. The

District accounts for financial resources used for general operations in this fund. It is a budgeted fund, and

any fund balances are considered resources available for current operations. All general tax revenues and

other receipts that are not allocated by law or contractual agreement to some other fund are accounted for in

this fund. The General Fund consists of the General Operating Fund, Child Nutrition Program Fund,

ERATE Fund, Technology Fund, and Athletics Fund.

Special Revenue Funds (not appropriated) – The District uses these funds to account for resources

restricted to, or designated for, specific purposes by a grantor. Federal and State financial assistance often

is accounted for in a Special Revenue Fund. In many special revenue funds, unused balances are returned

to the grantor at the close of specified projects periods. The District accounts for these funds on a project

rather than on an annual basis and uses project accounting for them in order to maintain integrity for the

various sources of funds. The District provides information to the Board of Trustees on all District grants,

but they do not approve the budget for these funds.

Debt Service Fund (appropriated) – The District accounts for revenues collected to pay interest on, and

retire long-term debt – including bonds, long-term mortgage notes, etc. in the Debt Service Fund. The

District approves an annual budget for this fund. The debt service fund is financed primarily through

property taxes, these funds account for the accumulation of resources, payment of general long-term debt

principal, interest, and related costs.

Capital Projects Funds (not appropriated) – The District accounts for proceeds from long-term debt

financing (including the sale of bonds), revenues and expenditures related to authorized construction and

other capital asset acquisitions (except for any financed by proprietary funds or trust funds).. The Board

reviews and approves the capital project budget.

Internal Service Funds (not appropriated) – The District accounts for goods and/or services provided by

one department or agency to another department/agency or to other governmental sectors on a cost-

reimbursement basis. The District has one Internal Service fund that is accounted for on an accrual

accounting basis. Therefore, revenue is recognized when it is earned and expenses are recognized when

they are incurred

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EXPENDITURE FUNCTIONS

A function represents a general operational area in a school district and groups together related activities. Most

school districts use all of the functions in the process of educating students or organizing the resources to educate

students. For example, in order to provide the appropriate atmosphere for learning, school districts transport

students to school, teach students, feed students and provide health services. Each of these activities is a function as

required by the Texas Education Agency (TEA) Financial Accountability System Resource Guide (FASRG).

Instruction (Function 11) - This function is used for activities that deal directly with the interaction

between teachers and students. Teaching may be provided for students in a school classroom, in another

location such as a home or hospital, and in other learning situations. It may also be provided through some

other approved medium such as television, radio, telephone, telecommunications, multimedia and

correspondence. This function includes expenditures for direct classroom instruction and other activities

that deliver, enhance or direct the delivery of learning situations to students.

Instructional Resources and Media Services (Function 12) - This function is used for expenditures that

are directly and exclusively used for resource centers, establishing and maintaining libraries and other

major facilities dealing with educational resources and media.

Curriculum Development and Instructional Staff Development (Function 13) - This function is used

for expenditures/expenses that are directly and exclusively used to aid instructional staff in planning,

developing and evaluating the process of providing learning experiences for students. Expenditures include

in-service training and other staff development for instructional or instructional-related personnel

(Functions 11, 12 and 13) of the school district. This function also includes expenditures and expenses

related to research and development activities that investigate, experiment, and/or follow-through with the

development of new or modified instructional methods, techniques, procedures, services, etc.

Instructional Leadership (Function 21) - This function is used for expenditures that are directly used for

managing, directing, supervising, and providing leadership for staff who provide general and specific

instructional services.

School Leadership (Function 23) - This function is used for expenditures that are used to direct and

manage a school campus. They include the activities performed by the principal, assistant principals and

other assistants while they:

o Supervise all operations of the campus

o Evaluate staff members of the campus

o Assign duties to staff members maintaining the records of the students on the campus

Guidance, Counseling and Evaluation Services (Function 31) - This function is used for expenditures

that are directly and exclusively used for assessing and testing students' abilities, aptitudes and interests;

counseling students with respect to career and educational opportunities and helping them establish realistic

goals. This function includes costs of psychological services, identification of individual characteristics,

testing, educational counseling, student evaluation and occupational counseling.

Social Work Services (Function 32) - This function is used for expenditures that are directly and

exclusively used for activities such as:

o Investigating and diagnosing student social needs arising out of the home, school or community

o Casework and group work services for the child, parent or both

o Interpreting the social needs of students for other staff members

o Promoting modification of the circumstances surrounding the individual student which are related

to his or her social needs.

Health Services (Function 33) - This function is used for expenditures that are directly and exclusively

used for providing physical health services which are not direct instruction. This includes activities that

provide students with appropriate medical, dental and nursing services.

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Student (Pupil) Transportation (Function 34) - This function is used for expenditures that are incurred

for transporting students to and from school.

Food Services – (Function 35) - This function is used for food service operation expenditures, including

the cost of food, labor, and other expenditures necessary for the preparation, transportation and storage of

food to provide to students and staff. Expenditures are used directly and exclusively for supervision and

maintenance of a food service operation.

Extracurricular Activities (Function 36) - This function is used for expenditures for school-sponsored

activities outside of the school day. These activities are generally designed to provide students with

experiences such as motivation and the enjoyment and improvement of skills in either a competitive or

noncompetitive setting. Extracurricular activities include athletics and other activities that normally involve

competition between schools (and frequently involve offsetting gate receipts or fees such as football,

baseball, volleyball, track and tennis). Other kinds of related activities are included (such as drill team, pep

squad and cheerleading, University Interscholastic League competition such as one-act plays, speech,

debate, band, Future Farmers of America (FFA), National Honor Society, etc.).

General Administration (Function 41) - This function is for expenditures that are for purposes of

managing or governing the school district as an overall entity. This function covers multiple activities that

are not directly and exclusively used for costs applicable to specific functions. General administration is an

indirect cost applicable to other expenditure functions of a school district.

Facilities Maintenance and Operations (Function 51) - This function is used for expenditures for

activities to keep the facilities and grounds open, clean, comfortable and in effective working condition and

state of repair, and insured. This function is used to record expenditures for the maintenance and operation

of the physical plant and grounds. This function also includes expenditures associated with warehousing

and receiving services.

Security and Monitoring Services (Function 52) - This function is used for expenditures that are for

activities to keep student and staff surroundings safe, whether in transit to or from school, on a campus or

participating in school-sponsored events at another location.

Data Processing Services (Function 53) - This function is for expenditures for data processing services,

whether in-house or contracted. Examples of Function 53 costs are costs for computer facility management,

computer processing, systems development, analysis and design, and those interfacing costs associated with

general types of technical assistance to data users. Specific types of applications include attendance

accounting, grade reporting, financial accounting and human resources/personnel. Personal Computers

(PC’s) that are stand alone are to be charged to the appropriate function. Peripherals including terminals

and printers are to be charged to the appropriate function. Costs associated with mainframe, minicomputers

and networked or standalone microcomputers that provide services to multiple functions are to be recorded

here.

Community Services (Function 61) - This function is used for expenditures that are for activities or

purposes other than regular public education and adult basic education services. These types of

expenditures are used for services or activities relating to the whole community or some segment of the

community. This includes providing resources to non-public schools, institutions of higher education, and

any proprietary types of services incurred for outside entities in the community.

Debt Service (Function 71) - This function is used for expenditures that are for the retirement of recurring

bond, capital lease principal, and other debt, related debt service fees, and for all debt interest.

Facilities Acquisition and Construction (Function 81) - This function is used by school districts for

expenditures that are for acquiring, equipping, and/or making additions to real property and sites, including

lease and capital lease transactions.

Payments to Juvenile Justice Alternative Education Programs (Function 95) - This function code is

used for expenditures that are for the purpose of providing financial resources for Juvenile Justice

Alternative Education Programs under Chapter 37, TEC. This function code is used to account for

payments to other governmental entities in connection with students that are placed in discretionary or

mandatory JJAEP settings.

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Program Guidelines

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CAREER AND TECHNICAL EDUCATION PROGRAM

CTE funding is divided into two source categories. Funds that are garnered from attendance and CTE weighted

funding are dispersed under general fund 199, program intent code 22. Sixty percent of your district’s CTE state

allotment under this funding must be spent in support of courses with program intent code 22.

State funds for CTE will be distributed to school districts on the basis of the number of contact hours generated by

eligible students enrolled in CTE during the entire school year. Courses offered will be funded by the allotment for

which they are eligible. Division of State Funding will reflect the State CTE allotment for each district. Districts

can access their Summer of Finances on the TEA website at:

http:/www.tea.state.tx.us/school.finance/funding/sofweb3.html. Except for funds used for State indirect costs. State

funds must be spent on authorized CTE programs, services, and activities. Any unexpended State funds from the

2014-2015 school year may be returned to TEA or carried over to the 2015-2016 year. But if they are retained, the

funds must be expended on CTE during the 2014-2015 school year. State funds carried over to a subsequent school

year are not eligible for the State indirect cost allotment and should be expended before the 2014-2015 State funds.

The second supplemental fund source for CTE is the Carl D. Perkins Grant. Funds dispersed under this fund source

are identified under fund 244. Perkins funds are pre-determined amount which is determined by Perkins State

allotments and district performance indicators. Perkins funds must be defined and approved by the state through the

completion of the district application. The grant becomes available in June and can be submitted in July. Funding,

once the application is submitted and a NOGA is received by the district become available from July 1st through

June 30th.

State Funding: Texas Education Code: §42.154

Based on the number of contact hours generated by eligible students enrolled in CTE courses – Student

Attendance Accounting Handbook

Based on eligible CTE students coded V1, V2, V3, V4, V5, or V6 – Student Attendance Accounting

Handbook

Eligible CTE students receive a 1.35 weighted funding – TEC 42.154

Weighted funding only for grades 9 – 12 except CTED at the 7 & 8 grade level – Student Attendance

Accounting Handbook

Starting with the 2010 – 2011 school year all CTE courses will receive weighted funding – Administrative

Guidelines; SAS for CTE

Contact Hours

Eligible students who enroll in CTE courses that are approved for weighted funding. This will equal the

total number of hours/periods of instruction per day for approved CTE courses in grades 9 – 12.

FTE – Full Time Equivalent

One student attending school all day for 1 year.

Expenditure of State CTE Funds

Can only be spent on CTE courses grades 9 – 12 that generate weighted funding, except CTED all the 7 &

8 grade – Student Attendance Accounting Handbook

Must be coded PEIMS Program Intent Code 22 – Administrative Guidelines; SAS for CTE

Currently must expend 58% of generated CTE funds back into the program – Administrative Guidelines;

SAS for CTE

Expenditure of State CTE funds (cont)

Currently 42% of generated CTE funds may be spent for indirect and administrative costs – Administrative

Guidelines; SAD for CTE

State CTE Funding Allowable Expenditures

CTE Teacher Salaries

Supplies & Materials

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Tools & Equipment

Curriculum

Textbooks

Buildings and Facilities

Staff Development

Student Travel

Teacher Travel

Program Improvement

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GIFTED AND TALENTED PROGRAM

Background:

§ 29.121. DEFINITION. In this subchapter, "gifted and talented student" means a child or youth who performs at or

shows the potential for performing at a remarkably high level of accomplishment when compared to others of the

same age, experience, or environment and who:

(1) exhibits high performance capability in an intellectual, creative, or artistic area;

(2) possesses an unusual capacity for leadership; or

(3) excels in a specific academic field.

Allowable Costs:

The allowable costs without specific approval from the Texas Education Agency are as follows:

Costs relevant to GT Student Services (§89.3).

To provide an array of learning opportunities for gifted/talented students in kindergarten through Grade 12.

instructional and organizational patterns that will enable identified students to work together as a group, to

work with other students, and to work independently;

a continuum of learning experiences that leads to the development of advanced-level products and

performances;

in-school and, when possible, out-of-school options relevant to the student's area of strength that are

available during the entire school year; and

opportunities to accelerate in areas of strength.

Costs relevant to GT Student Assessment §89.1

to include provisions for ongoing screening and selection of students who perform or show potential for

performing at remarkably high levels of accomplishment in the areas defined in the Texas Education Code,

§29.121;

to include assessment measures collected from multiple sources according to each area defined in The

Texas State Plan for the Education of Gifted/Talented Students;

to include data and procedures designed to ensure that students from all populations in the district have

access to assessment and, if identified, services for the gifted/ talented program;

Costs relevant to GT Professional Development §89.2

teachers without training required in paragraph (1) of this section who provide instruction and services that

are part of the gifted/talented program must complete the 30-hour training requirement within one

semester;

teachers who provide instruction and services that are a part of the program for gifted students receive a

minimum of six hours annually of professional development in gifted education; and

administrators and counselors who have authority for program decisions have a minimum of six hours of

professional development that includes nature and needs of gifted/talented students and program options.

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SPECIAL EDUCATION PROGRAM

State Funding Guidance:

Introduction: This document is written in three parts. The first is an explanation for legal requirements under the

law for special education. The second is the expenditure pyramid that explicitly explains the need to keep special

education funds as a supplemental fund source. The third and final part of this document is a list of allowable and

unallowable expenditures for special education state funds.

EDUCATION CODE - SUBCHAPTER A. SPECIAL EDUCATION PROGRAM

Sec. 29.001. STATEWIDE PLAN. The agency shall develop, and modify as necessary, a statewide design,

consistent with federal law, for the delivery of services to children with disabilities in this state that includes rules

for the administration and funding of the special education program so that a free appropriate public education is

available to all of those children between the ages of three and 21. The statewide design shall include the provision

of services primarily through school districts and shared services arrangements, supplemented by regional education

service centers. The agency shall also develop and implement a statewide plan with programmatic content that

includes procedures designed to:

(1) ensure state compliance with requirements for supplemental federal funding for all state-administered programs

involving the delivery of instructional or related services to students with disabilities;

(2) facilitate interagency coordination when other state agencies are involved in the delivery of instructional or

related services to students with disabilities;

(3) periodically assess statewide personnel needs in all areas of specialization related to special education and

pursue strategies to meet those needs through a consortium of representatives from regional education service

centers, local education agencies, and institutions of higher education and through other available alternatives;

(4) ensure that regional education service centers throughout the state maintain a regional support function, which

may include direct service delivery and a component designed to facilitate the placement of students with disabilities

who cannot be appropriately served in their resident districts;

(5) allow the agency to effectively monitor and periodically conduct site visits of all school districts to ensure that

rules adopted under this section are applied in a consistent and uniform manner, to ensure that districts are

complying with those rules, and to ensure that annual statistical reports filed by the districts and not otherwise

available through the Public Education Information Management System under Section 42.006, are accurate and

complete;

(6) ensure that appropriately trained personnel are involved in the diagnostic and evaluative procedures operating in

all districts and that those personnel routinely serve on district admissions, review, and dismissal committees;

(7) ensure that an individualized education program for each student with a disability is properly developed,

implemented, and maintained in the least restrictive environment that is appropriate to meet the student's educational

needs;

(8) ensure that, when appropriate, each student with a disability is provided an opportunity to participate in career

and technology and physical education classes, in addition to participating in regular or special classes;

(9) ensure that each student with a disability is provided necessary related services; and

(10) ensure that an individual assigned to act as a surrogate parent for a child with a disability, as provided by 20

U.S.C. Section 1415(b) and its subsequent amendments, is required to:

(A) complete a training program that complies with minimum standards established by agency rule;

(B) visit the child and the child's school;

(C) consult with persons involved in the child's education, including teachers, caseworkers, court-appointed

volunteers, guardians ad litem, attorneys ad litem, foster parents, and caretakers;

(D) review the child's educational records;

(E) attend meetings of the child's admission, review, and dismissal committee;

(F) exercise independent judgment in pursuing the child's interests; and

(G) exercise the child's due process rights under applicable state and federal law.

Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995. Amended by Acts 1999, 76th Leg., ch. 430,

Sec. 1, eff. Sept. 1, 1999.

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State Special Education Allowable Expenditures

Special Education Personnel Salaries

Supplies and Materials

Computer Software for Instructional/Assessment Use

Specialized Instructional, Assessment and Staff Development Supplies and Materials

Supplemental Textbooks

Professional and Contracted Services

Staff Travel

Educational Field Trip Transportation

Auditory Trainers

Life Skills Equipment

Physical Therapy and Occupational Therapy Equipment

State Special Education Non-allowable Expenditures

Secretarial/Clerical Staff

Substitute Teacher Regular Education Staff

Consultants on Topics Not Specific to Special Education

Clothing, Uniforms or Shoes

Food and Beverages for Workshop Participants

Office and Clerical Supplies

State Adopted Textbooks

Routine Classroom Supplies

Facility Lease

Cassette Duplicators, Copiers, Duplicating Machines, or Laminators

Hearing Aids

Routine Classroom Furniture

DVD/Monitor for Instructional Use

Televisions

Portable Buildings Needed to Establish Storage Areas or to Encourage Separate Programming

Outright Portable Building Purchase/Construction

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STATE BILINGUAL / ENGLISH AS A SECOND LANGUAGE PROGRAM

Introduction:

The Laredo Independent School District Bilingual/ESL Education Program shall be a full-time program of

instruction in which both the students’ home language and English shall be used for instruction. The amount of

instruction in each language within the Bilingual Education Program shall be commensurate with the students’ level

of proficiency in each language and their level of academic achievement. The students’ level of language

proficiency and academic achievement shall be designated by the Language Proficiency Assessment Committee

(LPAC). The Bilingual/ESL Program focuses on the individual student’s needs, the vision of the district’s

superintendent to see that every student becomes a functional bilingual-biliterate student and that the requirements

stipulated by the Texas Education Code, Chapter 29, Subchapter B and Chapter 89, Subchapter BB are followed

(89.1210 Program Content Design).

The instructional goals of the Laredo Independent School District Bilingual/ESL Education Program are:

1. To provide an instructional program for all children which ensures fluency in English and Spanish, dual

literacy and high academic achievement in all areas of the curriculum by the 12th grade (89.1201 Policy);

2. To provide the Limited English Proficient (LEP) students with an opportunity to achieve academic success

through the use of the native language while they gain proficiency in English language skills;

3. To develop informational programs and materials for all schools and the community at large that explains

and supports the need for quality education in two languages.

4. To develop an intense awareness program for parents in the philosophy and theories which support the

need for high quality bilingual programs;

5. To develop a comprehensive staff development program for bilingual/ESL certified teachers and other

instructional staff in best methods of instruction and assessment of bilingual students;

6. To participate in the development of a challenging and culturally relevant curriculum in English and

Spanish that will enhance the self-esteem and cultural pride of students;

7. To utilize student assessment data to monitor students’ language development and academic progress;

8. To foster and support a parent-teacher partnership in which the parents play an active role in the

educational process of their children;

9. To collaborate with other special programs’ staff to maximize resources in meeting the needs of all

students;

10. To monitor and evaluate the effectiveness of the Bilingual/ESL Education Program on a yearly basis.

§42.153 Bilingual Education Allotment

b) Funds allocated under this section, other than an indirect cost allotment established under State Board of

Education rule, must be used in providing bilingual education or special language programs under

Subchapter B, Chapter 29, and must be accounted for under existing agency reporting and auditing

procedures.

c) A district’s bilingual education or special language allocation may be used only for program and student

evaluation, instructional materials and equipment, staff development, supplemental staff expenses, salary

supplements for teachers, and other supplies required for quality instruction and smaller class size.

Allowable Use of Funds:

Direct cost for educational services provided to limited English proficient students above and beyond the direct cost

for students, provided by the regular program funds, and attributable to State Bilingual/ESL Education and are stated

and documented specifically and fiscally via the goals, objectives and activities/services in the C.I.P. may include

but are not limited to the following items.

CAVEAT:

You should be able to respond appropriately to and maintain documentation for each of the following questions to

determine whether expenditures from State Bilingual (199…..025/ or Title III (263….025) would be allowable:

1. Is the program, activity, or strategy reasonable and necessary to carry out the intent and purpose of the

Bilingual/ESL Program?

2. Is the activity and strategy for the proposed use of funds reasonable and necessary to carry out the intent

and purpose of the program?

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3. Does the program, activity, or strategy address a need previously identified in the campus Comprehensive

Needs Assessment and stated in your C.I.P.?

4. Does the activity and strategy for the proposed use of funds address an identified and prioritized need

documented in the Campus Improvement Plan?

5. Is the activity and strategy for the proposed use of funds described in the Campus Improvement Plan?

6. Is the activity and strategy for the proposed use of funds supplemental to the regular education provided to

bilingual education students and enable the district to implement a bilingual education program pursuant to

Subchapter B, Chapter 29 of the Texas Education Code?

7. Is the district incurring the same cost to purchase the same good(s) or service(s) to implement the same or

comparable activity and strategy for its regular instructional program (i.e., foundation curriculum and

enrichment curriculum)?

8. What activity are they performing with this piece of equipment that is related to bilingual education

program and to meet the success of the LEP/ELL students?

9. How will the program, activity, or strategy be evaluated to measure a positive impact on the English

language acquisition and academic achievement of LEP/ELL students?

10. Is the program, activity, or strategy supplemental to other Federal and non-Federal programs?

Allowable Use of Funds:

Direct cost for educational services provided to Limited English Proficient students above and beyond the direct cost

for students provided by the regular program funds, and attributable to State Bilingual/ESL Education and are stated

and documented specifically and fiscally via the goals, objectives and activities/services in the C.I.P. may include:

The following Items:

Program and student evaluation - test booklets and study materials related to those tests

Instructional materials and equipment - CD’s, DVD’s, library Books (related to Bilingual Program),

Magazines, Newspapers, periodicals, reference books, software, television programs, textbooks, video

cassettes, workbooks, audio-visual equipment, computers and related peripherals, etc.

Staff development - Bilingual trainings to teachers provided by colleges and universities, bilingual

education training guides from ESC

Supplemental staff - extra duty pay to educational aids for supplemental instructional services to students

enrolled in the Bilingual Educations and/or English as a Second Language Program

Salary supplements for teachers - stipends for teachers certified to provide the bilingual education and/or

English as a Second Language program and costs for participating in continuing education programs

designed to increase their skills or lead to Bilingual Education or English as a Second Language

certification

Other supplies - supplies required to provide quality instruction supplemental to the regular program and

smaller class size

Disallowable Costs:

Air travel by other than the commercial airlines

Alcoholic beverages

Bad debts

Contributions and donations to others

Displays, demonstrations, and exhibits not directly related to the Bilingual/ESL program.

Entertainment, including amusement, diversion, and social activities.( e.i., “Clown Bolitas”)

Field trips for entertainment or recreational purposes and not directly related to Bilingual/ESL Program.

Food cost: (Must follow official Procurement Department requirements.)

o Any food costs that are not necessary to accomplish the objective of the Bilingual/ESL program

and are not reasonable in cost.

Fund raising

Gifts or items that appear to be gifts or that are gifts (Example: “Attitude” stickers/ribbons; stickers for

STAAR, T-shirts, etc.)

Hospitality rooms

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Membership in organizations not directly related to Bilingual, English as a Second Language, or Sheltered

Instruction

Conferences, conventions, meetings, or other events not directly related to Bilingual/ESL Program

activities but related to other activities of the school and not specifically documented in goals, objectives

and services for Bilingual/ESL Program in campus needs assessment and CIP

Promotional items ( t-shirts, caps, tote bags, key chains, imprinted pen and/or pencils)

Souvenirs

Furniture that is the district’s obligation (teacher’s desk, students’ desks, tables and chairs)

Equipment of instructional nature not related to the Bilingual/ESL Program and specific to the LEP/ELL

students

Computer software not related to Bilingual/ESL Program and specific to the LEP/ELL students

Instructional materials and supplies not related to the Bilingual/ESL Program (office supplies)

Dual purpose paper not for the Bilingual/ESL Program (Example: paper for entire school)

Travel costs (in-state or out-of-state) not related to Bilingual/ESL Program and not benefiting the LEP/ELL

student

Any costs not related to the administration/management of the Bilingual/ESL Program

Ordering from companies not under contract exclusively for district Bilingual/ESL Program and not “Sole

Source”

Upkeep and repair to instructional materials and equipment in the classroom used for instruction of

LEP/ELL students

Award Ceremonies

Commencement and Convocations

Charitable contributions and donations

Employee service awards

Entertainment

Field trips for non-instructional purposes and not related to Bilingual/ESL Program

Fines, penalties, damages and other settlements

General government expenses

Gratuities or tips

Memorabilia

Social Activities

Medals

Perfect attendance

Honor Roll

Scholastic Achievement

Participation Extra-Curricular Activities

Readers Are Leaders Medals

Reading

Science

Spin-A-Fact

Principal Award

Citizenship

WBCA Parade

Technology

Chess

Perfect Attendance ribbons

Honor Roll ribbons

Perfect Attendance pencils

Honor Roll pencils

Readers are Leaders pencils

PINS

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Elementary School Excellence

Pre-AP Achievement

American Citizenship Award

Student of the Month medals, ribbons, pencils, pens, certificates

Perfect Attendance ribbons, pencils, pens, medals, certificates

Honor Roll ribbons, Pencils, pens, medals, certificates

All-State Choir and Band

Athletic expenses

Audio Visual Equipment for school board room

Banquets

Barbeque Pits

Bicycles

Entertainment and/or gifts for school board members

Filing cabinets not for Bilingual Clerks or not for bilingual classroom

Boats

Bronze statues

Campus public announcement system

Clowns (“Bolitas”)

Cost for “play-off” games

Door prizes

Community fish fry

Flat screens for all principals and administrators

Floral arrangements

IPods and/or IPod Docks

Laminating machines

Lawn equipment

Logo imprinted door mats

Mail boxes

MP3 players

Bulletin boards

No visual posters (of any kind)

Murals

Roller skates

School marquees

Transportation cost for athletics, band, fine arts

UIL expenses

Wooden door wreaths

Meals (Breakfast)

Mobile computer stations

Moonwalks

Scoreboard for the gymnasium

Solar screens

Electric stapler

Stow-away carts

“Office” supplies and not for Bilingual/ESL Clerks

Desktop organizers

Teacher pad sets

Clipboards

Full meals for parents and/or students are not allowable

Meals for any event in which a “guest speaker” conducts a presentation

Refreshments of any kind, including beverages, breaks and snack foods, for staff meetings/functions

Outdoor paints

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Water coolers

Monogrammed shirts and canvas bags

Name plates for desks

Furniture and supplies for the clinic, principal’s office, teacher’s and/or teacher’s desk (the district should

purchase this)

Refreshments or meals at an awards banquet/function

Intended Program Beneficiaries:

All Limited English Proficient (LEP)/English Language Learner (ELL) Students.

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STATE COMPENSATORY EDUCATION PROGRAM

SCE is defined in law as programs and/or services designed to supplement the regular education program for

students identified as at risk of dropping out of school.

The purpose is to increase the academic achievement and reduce the dropout rate of these students.

As a goal, the SCE program seeks to provide a challenging and meaningful instructional program to close the

achievement gap between children at risk of dropping out of school and their peers. SCE funds are supplemental

funds and cannot be used to meet state mandated rules, programs or positions. Districts are prohibited from using

compensatory education resource allocations for students at risk of dropping out of school to supplant resource

allocations for the regular education program.

Student Eligibility Criteria

These funds are allocated based on the number of students identified as at-risk .Students who are in at-risk

situations, are students under 21 years of age and who:

1. Is in prekindergarten, kindergarten or grade 1, 2, or 3 and did not perform satisfactorily on a readiness test

or assessment instrument administered during the current school year;

2. Is in grade 7, 8, 9, 10, 11, or 12 and did not maintain an average equivalent to 70 on a scale of 100 in two or

more subjects in the foundation curriculum during a semester in the preceding or current school year or is

not maintaining such an average in two or more subjects in the foundation curriculum in the current

semester;

3. Was not advanced from one grade level to the next for one or more school years;

4. Did not perform satisfactorily on an assessment instrument administered to the student under Subchapter B,

Chapter 39, and who has not in the previous or current school year subsequently performed on that

instrument or another appropriate instrument at a level equal to at least 110 percent of the level of

satisfactory performance on that instrument;

5. Is pregnant or is a parent;

6. Has been placed in an alternative education program in accordance with Section 37.006 during the

preceding or current school year;

7. Has been expelled in accordance with Section 37.007 during the preceding or current school year;

8. Is currently on parole, probation, deferred prosecution, or other conditional release;

9. Was previously reported through the Public Education Information Management System (PEIMS) to have

dropped out of school;

10. Is a student of limited English proficiency, as defined by Section 29.052;

11. Is in the custody or care of the Department of Protective and Regulatory Services or has, during the current

school year, been referred to the department by a school official, officer of the juvenile court, or law

enforcement official;

12. Is homeless, as defined by 42 U.S.C. Section 11302, and its subsequent amendments; or

13. Resided in the preceding school year or resides in the current school year in a residential placement facility

in the district, including a detention facility, substance abuse treatment facility, emergency shelter,

psychiatric hospital, halfway house, or foster group home.

Important aspects of implementing the SCE program:

Program must supplement the regular education program

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Strategies, budget, and the number of supplemental FTEs must be identified in the Campus Improvement

Plan (CIP).

Designed to reduce dropout rate for students in at-risk situations

Designed to improve performance (on the state standard) of students in at-risk situations

Evaluated annually

Campus and District Improvement Plans

House Bill 3459 amended certain Texas Education Codes to require that District and Campus Improvement Plans be

the primary record supporting expenditures attributed to the SCE program and that the SCE program must be

described in the Campus Improvement Plan to reflect campus specific activities. Programs must be based on

campus needs assessments for students who are identified as at-risk. In addressing the needs of students at risk of

dropping out of school, the campus improvement plan must include the following:

Total amount of SCE funds allocated for resources and staff

Actual supplemental SCE dollar amounts for activities

Supplemental full-time equivalents (FTEs)

Comprehensive needs assessment

Identified strategies

Measurable performance objectives

Timelines for monitoring strategies

Formative and summative evaluation criteria

Supplement/Not Supplant

SCE funds, other than the indirect cost allotment that may not exceed 45%, may be used only to meet the costs of

providing:

A supplemental compensatory, intensive, or accelerated instruction program under TEC §29.081;

An AEP (Alternative Education Program - Disciplinary) established under TEC §37.008;

Support to a Title 1, Part A Schoolwide program at a campus which is at least 40% low-income;

Mentoring Programs for At Risk Students

Programs and Services

Some examples of supplemental state compensatory education programs and services include, but are not limited to:

Intensive remediation services for State Assessments

Extended learning opportunities (before, during and/or after-school tutoring sessions)

Basic course extensions (Algebra labs, extended writing labs, content mastery)

Counseling sessions

ACT/SAT preparation sessions for identified students

Teen parenting sessions

Training sessions for parents of identified students

Intensive, supplemental reading programs

Study skills sessions

Summer enhancement programs

Individualized instruction

Extended early childhood programs

Class-size reduction measures

SCE Program Evaluation

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The SCE Program must be designed so that students who are not currently performing at grade level will be

performing at grade level at the conclusion of the next regular school term.

In order to determine if the SCE Program has accomplished this, the SCE Program must be evaluated in the

following two ways:

1. Effectiveness in reducing any disparity in performance on assessment instruments between "students at risk

of dropping out of school" and all other district students.

2. Effectiveness in reducing any disparity in the rates of high school completion between "students at risk of

dropping out of school" and all other district students.

By analyzing what is working and what is not working to improve student achievement, campuses can focus

resources on the strategies and goals that will most likely impact student achievement. An evaluation must be

submitted to the Texas Education Agency on an annual basis.

Each year as evaluation results are reviewed, evaluation measures will be modified/enhanced to ensure that the

district receives information that accurately assesses the effectiveness of the services provided to identified students

and to assess professional development provided to teachers and principals, ensuring that they have the capacities to

address the students’ needs effectively and in a timely manner.

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TITLE I, PART A – IMPROVING BASIC PROGRAMS

INTENT AND PURPOSE

The Title I, Part A program is authorized through the Elementary and Secondary Education Act (ESEA) to provide

supplemental resources to LEAs beyond local and state funds. The funds, based on specific formulas, flow at each

level from the United States Department of Education (USDE) to each state education agency, or the Texas

Education Agency (TEA) in Texas. TEA then uses funding formulas to provide funds to LEAs which then

determine which eligible campuses will receive funds and which private nonprofit schools are eligible to receive

services using allowable funds. The program funds are intended to help schools with high concentration of students

from low-income families to provide high-quality education that will enable all children to meet the state student

performance standards.

COMPREHENSIVE NEEDS ASSESSMENT AND IMPROVEMENT PLANS

Title I, Part A funds must be expended for programs, activities, and strategies that are scientifically based on

research and address the needs identified in the Comprehensive Needs Assessment. These activities and resources

must be included in the campus improvement plans and the plan must indicate how the activities/resources will be

evaluated. In addition, the ten components of a Title I, Part A schoolwide program must be addressed.

ALLOWABLE USE OF FUNDS FOR TITLE I, PART A

Costs must meet the following criteria per 2 CFR 200.403 and follow the districts local written procedures for

allowability of costs:

Reasonable-consistent with prudent business practice and comparable to current market value

Necessary-required to carry out the intent and purpose of the Title I, Part A Program

Allocable-chargeable or assignable in accordance with relative benefits received

Conform with federal law and grant terms

Consistent with state and local policies

Treated consistently among all grant programs

In accordance with generally accepted accounting principles (GAAP)

Not included as match or cost-share

Adequately documented

Most common uses of Title I, Part A Funds

Personnel

Supplemental Instruction

Instructional materials and software

Nutritional snacks for children in extended day programs or child care while parents attend program

activities

Printing costs

Training/professional development

Transportation for extracurricular grant activities

Travel costs for allowable grant activities (requires prior TEA approval)

Documented instructional field trips

Support for homeless students

Parent involvement activities

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These are NEVER allowed with Title I, Part A

Alcohol

Cell phones for personal use

Entertainment, recreation, or social events

Full meals for parents or students

Fund-raising activities

Promotional items or souvenirs

EMPLOYEE TRAVEL

Travel costs are the expenses for transportation, lodging, meals and related items incurred by employees who are in

travel status on official business of the district. Employees who plan to travel must complete a Request to Travel

form prior to travel that includes the following information:

the dates of the proposed travel,

purpose of the travel,

how it will benefit the grant program

estimated travel expenses.

Note: All out of state travel must be pre-approved by the Texas Education Agency.

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Page left blank intentionally.

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Campus and Department Budget Allocations

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BUDGET MODULE INPUTTING INSTRUCTIONS

All campuses and departments are required to input their budget into BPS for the 2017-2018 fiscal year. Campuses and

Departments will keypunch the budget for all funds. Listed below are the steps required to enter your budget information

into the system.

Step #1 Open the ALIO program by double clicking on the Alio icon on the desktop and Enter your Alio

Username and Password

Step #2 Select “BUDGET CREATE” on the user roll by clicking the button next to it.

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Step #3 Select “BPS” by clicking the button next to it.

Step #4 Select “Budget Manager Entry” by clicking the button next to it.

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Step #5 The following screen will appear after selecting “Budget Manager Entry”. Here is where you will

be entering your budget amounts.

1. Press Find or F2 to

show your entire

budget.

2. Select Senario 01, to

enter your budget

for FY 2017-2018

on the “Managed

Budget” boxes.

You can scroll down

to complete your

entire budget.

3. Enter the description

for items budgeted

in FY 2017-2018.

4. You must press F3

to save once you

have completed

entering the entire

budget. After

pressing F3 the screen will go blank. You can review your budget by pressing F2 again.

If you want to look at a specific line item, you can type the line item budget code on the Account Number box. To look at

all accounts within a particular fund, for example fund 199, type “199” on the Account Number box, right underneath

“XXX”; if you are looking for accounts with a specific program, e.g., 25 (Bilingual), space to type “25” directly underneath

the Program XX. You may do this for any part of an account code (e.g., function, object, etc.).

The worksheets on this section include the variable costs that you will need to budget for at each program level. The next

section details the budget for utilities and other fixed costs, which will be entered by the Finance Management Department.

2

3

4

2

1

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COMPARISON OF MEMBERSHIP COUNTS

2016-2017 2017-2018 Inc / (Dec)

001 Martin High School 1,875 1,942 67

002 Nixon High School 2,081 2,257 176

003 Cigarroa High School 1,569 1,596 27

004 VMT Communication & Fine Arts 686 788 102

008 Early College High School 427 432 5

011 Jose A. Valdez High School 63 60 (3)

Total High Schools 6,701 7,075 374

041 Christen Middle School 1,324 1,222 (102)

042 Lamar Middle School 1,313 1,306 (7)

043 Cigarroa Middle School 1,312 1,332 20

044 Memorial Middle School 716 731 15

Total Middle Schools 4,665 4,591 (74)

101 Bruni Elementary 629 622 (7)

102 Don Jose Gallego Elementary 804 759 (45)

104 Daiches Elementary 554 593 39

105 Farias Elementary 750 678 (72)

106 Heights Elementary 546 560 14

107 K. Tarver Elementary 536 549 13

108 Leyendecker Elementary 537 515 (22)

109 Macdonell Elementary 619 612 (7)

110 Milton Elementary 915 873 (42)

111 A. Pierce Elementary 866 846 (20)

112 Ryan Elementary 945 907 (38)

115 Santa Maria Elementary 661 674 13

116 Santo Niño Elementary 687 710 23

119 D. D. Hachar Elementary 544 518 (26)

120 J. C. Martin Elementary 595 608 13

121 H. B. Zachry Elementary 650 645 (5)

122 J. Kawas Elementary 563 591 28

123 Dovalina Elementary 519 520 1

124 H. Ligarde Elementary 809 775 (34)

125 Sanchez/Ochoa Elementary 732 714 (18)

Total Elementary Schools 13,461 13,269 (192)

Grand Total 24,827 24,935 108

Notes:

1) 2016-17 Membership count 2015-2016 PEIMS Fall Collection

2) 2017-18 Membership count 2016-2017 PEIMS Fall Collection

Campus

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BASIC INSTRUCTION, ATHLETICS, AND LOCAL PROGRAMS

PROGRAMS: 11, 91 & 99

Memb. Variable Memb. Variable Memb. Variable

Count Costs Count Costs Count Costs

HIGH SCHOOLS $88.00 $88.00

001 Martin High School 1,875 165,000$ 1,942 170,896$ 67 5,896$

002 Nixon High School 2,081 183,128 2,257 198,616 176 15,488

003 Cigarroa High School 1,569 138,072 1,596 140,448 27 2,376

004 VMT Communication & Fine Arts 686 60,368 788 69,344 102 8,976

008 Early College High School 427 37,576 432 38,016 5 440

011 Jose A. Valdez High School 63 5,544 60 5,280 (3) (264)

Total 6,701 589,688 7,075 622,600 374 32,912

MIDDLE SCHOOLS $75.00 $75.00

041 Christen Middle School 1,324 99,300 1,222 91,650 (102) (7,650)

042 Lamar Middle School 1,313 98,475 1,306 97,950 (7) (525)

043 Cigarroa Middle School 1,312 98,400 1,332 99,900 20 1,500

044 Memorial Middle School 716 53,700 731 54,825 15 1,125

Total 4,665 349,875 4,591 344,325 (74) (5,550)

ELEMENTARY SCHOOLS $43.00 $43.00

101 Bruni Elementary 629 27,047 522 22,446 (107) (4,601)

102 Don Jose Gallego Elementary 804 34,572 759 32,637 (45) (1,935)

104 Daiches Elementary 554 23,822 593 25,499 39 1,677

105 Farias Elementary 750 32,250 678 29,154 (72) (3,096)

106 Heights Elementary 546 23,478 560 24,080 14 602

107 K. Tarver Elementary 536 23,048 649 27,907 113 4,859

108 Leyendecker Elementary 537 23,091 515 22,145 (22) (946)

109 Macdonell Elementary 619 26,617 612 26,316 (7) (301)

110 Milton Elementary 915 39,345 873 37,539 (42) (1,806)

111 A. Pierce Elementary 866 37,238 846 36,378 (20) (860)

112 Ryan Elementary 945 40,635 907 39,001 (38) (1,634)

115 Santa Maria Elementary 661 28,423 674 28,982 13 559

116 Santo Niño Elementary 687 29,541 710 30,530 23 989

119 D. D. Hachar Elementary 544 23,392 518 22,274 (26) (1,118)

120 J. C. Martin Elementary 595 25,585 608 26,144 13 559

121 H. B. Zachry Elementary 650 27,950 645 27,735 (5) (215)

122 J. Kawas Elementary 563 24,209 591 25,413 28 1,204

123 Dovalina Elementary 519 22,317 520 22,360 1 43

124 H. Ligarde Elementary 809 34,787 775 33,325 (34) (1,462)

125 Sanchez/Ochoa Elementary 732 31,476 714 30,702 (18) (774)

Total 13,461 578,823 13,269 570,567 (192) (8,256)

Grand Total 24,827 1,518,386$ 24,935 1,537,492$ 108 19,106$

Notes:

1) 2016-17 Membership count 2015-2016 PEIMS Fall Collection

2) 2017-18 Membership count 2016-2017 PEIMS Fall Collection

CAMPUS

VARIANCE2016-2017 2017-2018

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GIFTED AND TALENTED

PROGRAM 21

Memb. Variable Memb. Variable Memb. Variable

Count Allotment Count Allotment Count Allotment

HIGH SCHOOLS $5.00 $5.00

001 Martin High School 139 695$ 123 615$ (16) (80)$

002 Nixon High School 233 1,165 215 1,075 (18) (90)

003 Cigarroa High School 119 595 109 545 (10) (50)

008 Early College High School 137 685 145 725 8 40

Total 628 3,140 592 2,960 (36) (180)

MIDDLE SCHOOLS $4.00 $4.00

041 Christen Middle School 88 352 118 472 30 120

042 Lamar Middle School 139 556 180 720 41 164

043 Cigarroa Middle School 111 444 140 560 29 116

044 Memorial Middle School 77 308 104 416 27 108

Total 415 1,660 542 2,168 127 508

ELEMENTARY SCHOOLS $8.00 $8.00

101 Bruni Elementary 39 312 29 232 (10) (80)

102 Don Jose Gallego Elementary 73 584 74 592 1 8

104 Daiches Elementary 30 240 38 304 8 64

105 Farias Elementary 20 160 29 232 9 72

106 Heights Elementary 27 216 22 176 (5) (40)

107 K. Tarver Elementary 26 208 20 160 (6) (48)

108 Leyendecker Elementary 36 288 46 368 10 80

109 Macdonell Elementary 28 224 18 144 (10) (80)

110 Milton Elementary 54 432 51 408 (3) (24)

111 A. Pierce Elementary 39 312 30 240 (9) (72)

112 Ryan Elementary 86 688 85 680 (1) (8)

115 Santa Maria Elementary 22 176 10 80 (12) (96)

116 Santo Niño Elementary 37 296 33 264 (4) (32)

119 D. D. Hachar Elementary 32 256 31 248 (1) (8)

120 J. C. Martin Elementary 15 120 12 96 (3) (24)

121 H. B. Zachry Elementary 24 192 23 184 (1) (8)

122 J. Kawas Elementary 31 248 18 144 (13) (104)

123 Dovalina Elementary 9 72 24 192 15 120

124 H. Ligarde Elementary 51 408 53 424 2 16

125 Sanchez/Ochoa Elementary 20 160 17 136 (3) (24)

Total 699 5,592 663 5,304 (36) (288)

Grand Total 1,742 10,392$ 1,797 10,432$ 55 40$

Notes:

1) 2016-17 Membership count 2015-2016 PEIMS Fall Collection

2) 2017-18 Membership count 2016-2017 PEIMS Fall Collection

2017-2018 VARIANCE2016-2017

CAMPUS

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CAREER AND TECHNOLOGY

PROGRAM 22

Memb. Variable Memb. Variable Memb. Variable

Count Allotment Count Allotment Count Allotment

HIGH SCHOOLS $20.00 $20.00

001 Martin High School 1,674 33,480$ 1,664 33,280$ (10) (200)$

002 Nixon High School 2,036 40,720 2,113 42,260 77 1,540

003 Cigarroa High School 1,263 25,260 1,404 28,080 141 2,820

008 Early College High School 141 2,820 244 4,880 103 2,060

Grand Total 5,114 102,280$ 5,425 108,500$ 311 6,220$

Notes:

1) 2016-17 Membership count 2015-2016 PEIMS Fall Collection

2) 2017-18 Membership count 2016-2017 PEIMS Fall Collection

2016-2017

CAMPUS

2017-2018 VARIANCE

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SERVICES TO STUDENTS WITH DISABILITIES

PROGRAM 23

Memb. Variable Memb. Variable Memb. Variable

CAMPUS Count Allotment Count Allotment Count Allotment

HIGH SCHOOLS $1.09 $1.09

001 Martin High School 149 162$ 165 180$ 16 18$

002 Nixon High School 170 185 170 185 - -

003 Cigarroa High School 182 198 187 204 5 6

008 Early College High School - - - - - -

Total 501 545 522 569 21 24

MIDDLE SCHOOLS $1.10 $1.10

041 Christen Middle School 132 145 133 146 1 1

042 Lamar Middle School 137 151 134 147 (3) (4)

043 Cigarroa Middle School 156 172 165 182 9 10

044 Memorial Middle School 90 99 107 118 17 19

Total 515 567 539 593 24 26

ELEMENTARY SCHOOLS $1.67 $1.67

101 Bruni Elementary 40 67 38 63 (2) (4)

102 Don Jose Gallego Elementary 46 77 37 62 (9) (15)

104 Daiches Elementary 46 77 50 84 4 7

105 Farias Elementary 51 85 38 63 (13) (22)

106 Heights Elementary 28 47 28 47 - -

107 K. Tarver Elementary 34 57 45 75 11 18

108 Leyendecker Elementary 38 63 38 63 - -

109 Macdonell Elementary 43 72 36 60 (7) (12)

110 Milton Elementary 39 65 34 57 (5) (8)

111 A. Pierce Elementary 57 95 62 104 5 9

112 Ryan Elementary 48 80 52 87 4 7

115 Santa Maria Elementary 39 65 32 53 (7) (12)

116 Santo Niño Elementary 44 73 46 77 2 4

119 D. D. Hachar Elementary 46 77 41 68 (5) (9)

120 J. C. Martin Elementary 47 78 47 78 - -

121 H. B. Zachry Elementary 47 78 34 57 (13) (21)

122 J. Kawas Elementary 42 70 33 55 (9) (15)

123 Dovalina Elementary 40 67 39 65 (1) (2)

124 H. Ligarde Elementary 54 90 44 73 (10) (17)

125 Sanchez/Ochoa Elementary 49 82 44 73 (5) (9)

Total 878 1,465 818 1,364 (60) (101)

Grand Total 1,894 2,577$ 1,879 2,526$ (15) (51)$

Notes:

1) 2016-17 Membership count 2015-2016 PEIMS Fall Collection

2) 2017-18 Membership count 2016-2017 PEIMS Fall Collection

VARIANCE2016-2017 2017-2018

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STATE BILINGUAL

PROGRAM 25

Location Actual Memb. Allotment Memb. Allotment Memb. Allotment

001 Martin High School 217,793$ 956 278,613$ 1,013 337,424$ 57 58,812$

002 Nixon High School 103,350 481 140,181 534 177,872 53 37,692

003 Cigarroa High School 69,060 489 142,512 539 179,538 50 37,026

008 Early College High School 8,632 40 11,657 26 8,660 (14) (2,997)

041 Christen Middle School 182,622 788 229,652 791 263,478 3 33,826

042 Lamar Middle School 107,978 499 145,427 525 174,874 26 29,448

043 Cigarroa Middle School 163,508 704 205,171 755 251,486 51 46,315

044 Memorial Middle School 102,877 426 124,152 455 151,558 29 27,406

101 Bruni Elementary 132,656 548 159,707 500 166,547 (48) 6,840

102 Don Jose Gallego Elementary 144,044 643 187,393 569 189,531 (74) 2,137

104 Daiches Elementary 143,163 461 134,352 474 157,887 13 23,535

105 Farias Elementary 153,925 572 166,701 489 162,883 (83) (3,818)

106 Heights Elementary 90,875 437 127,358 437 145,562 - 18,205

107 K. Tarver Elementary 109,367 401 116,866 389 129,574 (12) 12,708

108 Leyendecker Elementary 102,518 393 114,534 348 115,917 (45) 1,382

109 Macdonell Elementary 159,729 509 148,341 470 156,554 (39) 8,213

110 Milton Elementary 158,960 524 152,713 442 147,228 (82) (5,485)

111 A. Pierce Elementary 206,896 544 158,541 525 174,874 (19) 16,333

112 Ryan Elementary 171,955 573 166,993 537 178,872 (36) 11,879

115 Santa Maria Elementary 116,589 472 137,558 468 155,888 (4) 18,330

116 Santo Nino Elementary 141,101 546 159,124 531 176,873 (15) 17,749

119 D. D. Hachar Elementary 99,785 397 115,700 373 124,244 (24) 8,544

120 J. C. Martin Elementary 129,895 492 143,387 495 164,882 3 21,495

121 H. B. Zachry Elementary 129,728 483 140,764 464 154,556 (19) 13,792

122 J. Kawas Elementary 120,429 427 124,443 397 132,238 (30) 7,795

123 Dovalina Elementary 104,934 404 117,740 406 135,236 2 17,496

124 H. Ligarde Elementary 170,182 615 179,233 581 193,528 (34) 14,295

125 Sanchez/Ochoa Elementary 138,160 508 148,050 480 159,885 (28) 11,836

3,680,714 14,332 4,176,863 14,013 4,667,650 (319) 490,787

699 Summer Programs 350,817 100,000 100,000 -

802 State Bilingual 13,935 186,670 190,000 3,330

TOTAL 4,045,466$ 14,332 4,463,533$ 14,013 4,957,650$ (319) 494,117$

2017-2018 Difference2015-2016 2016-2017

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STATE COMPENSATORY

PROGRAM 30

CAMPUSES Actual Memb. Allotment Memb. Allotment Memb. Allotment

001 Martin High School 1,011,365$ 1,354 1,066,992$ 1,345 1,080,696$ (9) 13,704$

002 Nixon High School 883,729 1,099 866,044 1,077 865,360 (22) (684)

003 Cigarroa High School 867,274 1,038 817,974 1,047 841,256 9 23,281

008 Early College High School 53,013 105 82,743 64 51,423 (41) (31,320)

041 Christen Middle School 731,684 958 754,932 930 747,247 (28) (7,685)

042 Lamar Middle School 549,293 755 594,962 672 539,946 (83) (55,016)

043 Cigarroa Middle School 636,090 880 693,466 894 718,321 14 24,856

044 Memorial Middle School 540,505 504 397,167 516 414,602 12 17,435

101 Bruni Elementary 439,491 577 454,693 518 416,209 (59) (38,484)

102 Don Jose Gallego Elementary 470,966 694 546,892 606 486,916 (88) (59,977)

104 Daiches Elementary 395,071 500 394,015 498 400,139 (2) 6,124

105 Farias Elementary 407,309 638 502,763 530 425,850 (108) (76,912)

106 Heights Elementary 327,927 472 371,950 460 369,606 (12) (2,344)

107 K. Tarver Elementary 345,115 449 353,825 419 336,663 (30) (17,162)

108 Leyendecker Elementary 337,513 435 342,793 379 304,523 (56) (38,269)

109 Macdonell Elementary 491,923 519 408,987 478 384,069 (41) (24,918)

110 Milton Elementary 439,570 626 493,306 490 393,711 (136) (99,596)

111 A. Pierce Elementary 444,457 614 483,850 550 441,920 (64) (41,930)

112 Ryan Elementary 464,481 671 528,768 616 494,951 (55) (33,817)

115 Santa Maria Elementary 390,334 537 423,172 504 404,960 (33) (18,212)

116 Santo Nino Elementary 399,317 582 458,633 575 462,008 (7) 3,375

119 D. D. Hachar Elementary 329,148 439 345,945 404 324,611 (35) (21,334)

120 J. C. Martin Elementary 477,648 516 406,623 500 401,746 (16) (4,877)

121 H. B. Zachry Elementary 433,071 537 423,172 488 392,104 (49) (31,068)

122 J. Kawas Elementary 408,077 468 368,798 410 329,431 (58) (39,366)

123 Dovalina Elementary 372,765 451 355,401 421 338,270 (30) (17,131)

124 H. Ligarde Elementary 508,697 679 535,072 600 482,095 (79) (52,977)

125 Sanchez/Ochoa Elementary 483,938 587 462,573 548 440,313 (39) (22,260)

13,639,772 17,684 13,935,510 16,539 13,288,945 (1,145) (646,565)

Attendance Officers 669,684 667,365 (2,319)

Total - Campuses 13,639,772 17,684 14,605,194 16,539 13,956,310 (1,145) (648,884)

006 Pregnancy, Ed., & Parenting 78,799 89,000 89,000 -

007 F.S. Lara Academy 2,056,994 2,200,000 2,200,000 -

699 Summer Programs 543,688 100,000 100,000 -

732 Student Services 88,260 88,456 90,020 1,564

817 Attendance 9,729 12,315 12,618 303

Total - Departments 2,777,470 2,489,771 2,491,638 1,867

TOTAL $16,417,242 17,684 $17,094,965 16,539 $16,447,948 (1,145) ($647,017)

2016-20172015-2016 2017-2018 DIFFERENCE

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ESEA TITLE I / SCHOOL IMPROVEMENT FUND (211)

Enroll. Variable Memb. Variable Memb. Variable

Count Costs Count Costs Count Allotment

HIGH SCHOOLS $12.41 $12.41

001 Martin High School 1,875 23,269$ 1,942 24,100$ 67 831$

002 Nixon High School 2,088 25,912 2,257 28,009 169 2,097

003 Cigarroa High School 1,569 19,471 1,596 19,806 27 335

008 Early College High School 427 5,299 432 5,361 5 62

011 Jose A. Valdez High School 63 782 60 745 (3) (37)

Total 6,022 74,733 6,287 78,022 265 3,289

MIDDLE SCHOOLS $12.41 $12.41

041 Christen Middle School 1,328 16,480 1,222 15,165 (106) (1,315)

042 Lamar Middle School 1,314 16,307 1,306 16,207 (8) (99)

043 Cigarroa Middle School 1,312 16,282 1,332 16,530 20 248

044 Memorial Middle School 716 8,886 731 9,072 15 186

Total 4,670 57,955 4,591 56,974 (79) (980)

ELEMENTARY SCHOOLS $12.41 $12.41

101 Bruni Elementary 631 7,831 622 7,719 (9) (112)

102 Don Jose Gallego Elementary 805 9,990 759 9,419 (46) (571)

104 Daiches Elementary 557 6,912 593 7,359 36 447

105 Farias Elementary 752 9,332 678 8,414 (74) (918)

106 Heights Elementary 548 6,801 560 6,950 12 149

107 K. Tarver Elementary 536 6,652 549 6,813 13 161

108 Leyendecker Elementary 538 6,677 515 6,391 (23) (285)

109 Macdonell Elementary 620 7,694 612 7,595 (8) (99)

110 Milton Elementary 915 11,355 873 10,834 (42) (521)

111 A. Pierce Elementary 867 10,759 846 10,499 (21) (261)

112 Ryan Elementary 945 11,727 907 11,256 (38) (472)

115 Santa Maria Elementary 663 8,228 674 8,364 11 137

116 Santo Niño Elementary 687 8,526 710 8,811 23 285

119 D. D. Hachar Elementary 546 6,776 518 6,428 (28) (347)

120 J. C. Martin Elementary 596 7,396 608 7,545 12 149

121 H. B. Zachry Elementary 651 8,079 645 8,004 (6) (74)

122 J. Kawas Elementary 564 6,999 591 7,334 27 335

123 Dovalina Elementary 520 6,453 520 6,453 - -

124 H. Ligarde Elementary 809 10,040 775 9,618 (34) (422)

125 Sanchez/Ochoa Elementary 732 9,084 714 8,861 (18) (223)

Total 13,482 167,311 13,269 164,668 (213) (2,643)

Grand Total 24,174 299,999$ 24,147 299,664$ (27) (335)$

Notes:

1) 2016-17 Enrollment count 2015-2016 PEIMS Fall Collection

2) 2017-18 Membership count 2016-2017 PEIMS Fall Collection

CAMPUS

2016-2017 VARIANCE2017-2018

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52

DEPARTMENT VARIABLE COSTS

2016-17

Variable

Budget

2016-17

Fixed Costs

2017-18

Variable

Budget

2017-18

Fixed Costs Variance

701 Superintendent's Office 22,000 80,665 22,000 80,665 -

702 Board Of Education 60,000 579,440 60,000 579,440 -

703 Tax Office 60,000 408,000 60,000 408,000 -

726 Risk Management Dept. 60,000 1,373,000 60,000 1,373,000 -

727 Financial Management 80,000 556,800 80,000 557,100 300

728 Human Resources 84,900 14,000 84,900 14,000 -

729 Procurement Department 23,000 7,000 23,000 7,000 -

730 Communication Department 38,000 103,000 38,000 133,000 30,000

732 Student Services 20,000 129,000 20,000 129,000 -

733 Internal Auditor 6,000 - 6,000 - -

734 Postal Services 6,000 65,000 6,000 65,000 -

735 Hearings Officer 6,000 - 6,000 - -

736 Fixed Assets & Custodial Services 60,000 54,000 60,000 54,000 -

737 Textbooks & Records Management 15,000 18,000 15,000 18,000 -

803 R.O.T.C. Department 3,000 - 3,000 - -

805 Fine Arts / UIL Services 17,000 125,000 17,000 125,000 -

806 Elementary P.E. 16,000 70,000 16,000 70,000 -

808 Language Arts 6,000 - 6,000 - -

811 Instructional Technology 6,000 - 6,000 - -

813 Social Studies 6,000 - 6,000 - -

814 Mathematics 6,000 - 6,000 - -

815 Science 6,000 50,000 6,000 50,000 -

816 Early Childhood 6,000 - 6,000 - -

817 Attendance 9,000 - 9,000 - -

Location

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DEPARTMENT VARIABLE COSTS

2016-17

Variable

Budget

2016-17

Fixed Costs

2017-18

Variable

Budget

2017-18

Fixed Costs Variance

820 Innovative Programs 4,000 - 4,000 - -

833 Dept of Elementary Education 6,000 - 6,000 - -

834 Dept of Secondary Instruction 6,000 45,000 6,000 45,000 -

835 Curriculum & Instruction 55,000 168,000 55,000 160,000 (8,000)

836 Gifted And Talented 19,000 475,000 39,000 455,000 -

837 Staff Development 8,000 - 8,000 - -

838 CATE 20,000 247,000 20,000 257,000 10,000

844 Dyslexia / 504 Services 14,000 - 14,000 - -

846 Testing & Assessment 46,000 - 20,000 - (26,000)

848 Parental Involvement / HIP Program 4,000 - 4,000 - -

849 Grants 6,000 - 6,000 - -

873 Crime Stoppers 9,000 - 9,000 - -

874 Guidance and Counseling 12,000 - 12,000 - -

876 Health Services 56,000 28,600 56,000 29,000 400

877 Pupil Transportation 240,000 563,000 240,000 563,000 -

878 Athletic Department 28,900 66,000 28,900 66,000 -

879 Special Education 34,000 - 34,000 - -

881 Library Services 6,000 - 6,000 - -

882 Printing/Creative Services 35,000 11,000 35,000 11,000 -

883 Instructional Television 28,000 - 28,000 - -

934 Information Technology 750,000 - 750,000 - -

936 Division of Operations 1,000,000 - 1,000,000 11,000 11,000

937 Support Services 11,000 - 8,000 - (3,000)

938 LISD Construction Department 11,000 - 11,000 - -

943 LISD Police Department 70,000 58,500 70,000 58,500 -

Total $3,100,800 $5,295,005 $3,091,800 $5,318,705 $14,700

Location

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Fixed Costs and Utilities

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55

JANITORIAL SUPPLIES

Square 2014-15 2015-16 2015-16 Over/ 2016-17 2017-18

Ft. * Actual Budget Actual (Under) Budget Budget Variance

001 Martin High School 393,355 51,763$ 60,713$ 60,314$ (399)$ 63,468$ 62,937$ (531)$

002 Nixon High School 406,084 47,255 62,943 62,284 (659) 65,643 64,973 (670)

003 Cigarroa High School 277,154 41,071 42,959 42,590 (369) 44,759 44,345 (414)

004 VMT Magnet School 80,677 5,609 12,505 8,626 (3,879) 12,955 12,908 (47)

007 F.S. Lara Academy 28,883 10,966 15,000 8,616 (6,384) 4,627 4,621 (6)

008 Early College High School 42,500 6,083 6,588 4,737 (1,851) 7,118 6,800 (318)

011 Jose A. Valdez High School 15,045 1,658 2,346 2,346 - 2,432 2,407 (25)

Total High Schools 1,243,698 164,405 203,054 189,514 (13,540) 201,002 198,992 (2,010)

041 Christen Middle School 194,507 26,809 30,149 32,185 2,036 31,649 31,121 (528)

042 Lamar Middle School 172,467 26,414 35,756 33,385 (2,371) 28,532 27,595 (937)

043 Cigarroa Middle School 225,620 24,828 33,480 33,262 (218) 36,671 36,099 (572)

044 Memorial Middle School 133,081 17,578 20,628 21,120 492 21,528 21,293 (235)

Total Middle Schools 725,675 95,629 120,013 119,952 (61) 118,380 116,108 (2,272)

101 Bruni Elementary School 81,549 12,552 12,640 12,639 (1) 13,430 13,619 189

102 Don Jose Gallego Elementary 92,305 10,614 14,307 14,306 (1) 15,107 15,415 308

104 Daiches Elementary 92,905 12,264 14,400 16,218 1,818 15,000 15,515 515

105 Farias Elementary 108,465 13,719 16,812 15,996 (816) 17,792 18,114 322

106 Heights Elementary 68,500 10,834 10,618 10,573 (45) 11,218 11,440 222

107 K. Tarver Elementary 81,982 9,724 12,707 12,707 (0) 13,457 13,691 234

108 Leyendecker Elementary 97,752 11,230 15,152 15,148 (4) 15,652 16,325 673

109 Macdonell Elementary 77,965 12,836 12,085 14,885 2,800 15,885 13,020 (2,865)

110 Milton Elementary 88,070 13,473 13,651 13,648 (3) 16,651 14,708 (1,943)

111 A. Pierce Elementary 93,233 13,190 14,451 14,450 (1) 15,451 15,570 119

112 Ryan Elementary 94,404 15,310 14,633 14,492 (141) 15,633 15,765 132

115 Santa Maria Elementary 81,669 11,260 12,659 12,659 (0) 13,359 13,639 280

116 Santo Nino Elementary 99,357 13,432 14,804 14,802 (2) 16,380 16,593 213

119 D. D. Hachar Elementary 88,814 10,214 13,766 13,354 (412) 14,366 14,832 466

120 J. C. Martin Elementary 94,728 12,637 14,683 14,679 (4) 15,463 15,820 357

121 H. B. Zachry Elementary 100,535 12,809 15,583 14,002 (1,581) 16,283 16,789 506

122 J. Kawas Elementary 73,850 8,399 11,045 10,992 (53) 12,147 12,333 186

123 Dovalina Elementary 69,511 9,135 10,774 10,763 (11) 11,374 11,608 234

124 H. Ligarde Elementary 80,252 13,451 13,939 13,939 - 13,739 13,402 (337)

125 Sanchez/Ochoa Elementary 95,004 16,232 14,759 14,735 (24) 15,626 16,151 525

Total Elementary Schools 1,760,850 243,316 273,468 274,987 1,517 294,013 294,347 334

Total Campuses 3,730,223 503,350 596,535 584,452 (12,085) 613,395 609,447 (3,948)

870 District Wide (Departments) 42,103 60,019 41,546 (17,338) 60,600 64,548 3,948

Total 545,453$ 656,554$ 625,998$ (29,423)$ 673,995$ 673,995$ -$

Location

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JANITORIAL DUST/WET MOPS SERVICES

2014-15 2015-16 2015-16 Over/ 2016-17 2017-18

Location Actual Budget Actual (Under) Budget Budget Variance

001 Martin High School 2,995$ 3,424$ 3,221$ (203)$ 3,550$ 3,550$ -$

002 Nixon High School 3,141 3,900 3,489 (411) 4,266 4,266 -

003 Cigarroa High School 2,597 2,748 2,670 (78) 2,823 2,823 -

004 VMT Magnet School 678 958 912 (46) 1,115 1,115 -

007 F.S. Lara Academy 377 384 382 (2) 394 394 -

008 Early College High School 329 523 464 (59) 537 537 -

011 Jose A. Valdez High School 132 315 133 (182) 324 324 -

Total High Schools 10,248 12,252 11,270 (982) 13,009 13,009 -

041 Christen Middle School 1,997 2,110 2,050 (60) 2,166 2,166 -

042 Lamar Middle School 1,486 1,790 1,716 (74) 1,837 1,837 -

043 Cigarroa Middle School 2,134 2,110 2,075 (35) 2,166 2,166 -

044 Memorial Middle School 1,364 1,471 1,403 (69) 1,508 1,508 -

Total Middle Schools 6,981 7,481 7,244 (238) 7,677 7,677 -

101 Bruni Elementary 796 866 798 (68) 889 889 -

102 Don Jose Gallego Elementary 947 1,023 993 (30) 1,051 1,051 -

104 Daiches Elementary 864 866 841 (25) 889 889 -

105 Farias Elementary 966 1,023 993 (30) 1,051 1,051 -

106 Heights Elementary 818 866 841 (25) 889 889 -

107 K. Tarver Elementary 786 865 841 (24) 889 889 -

108 Leyendecker Elementary 975 1,023 1,002 (21) 1,051 1,051 -

109 Macdonell Elementary 803 866 841 (25) 889 889 -

110 Milton Elementary 820 861 859 (2) 884 884 -

111 A. Pierce Elementary 935 1,023 959 (64) 1,051 1,051 -

112 Ryan Elementary 929 1,023 993 (30) 1,051 1,051 -

115 Santa Maria Elementary 814 866 855 (11) 889 889 -

116 Santo Nino Elementary 955 1,023 959 (64) 1,051 1,051 -

119 D. D. Hachar Elementary 910 1,023 993 (30) 1,051 1,051 -

120 J. C. Martin Elementary 947 1,023 955 (68) 1,051 1,051 -

121 H. B. Zachry Elementary 818 1,023 967 (56) 1,051 1,051 -

122 J. Kawas Elementary 818 866 825 (41) 889 889 -

123 Dovalina Elementary 679 704 657 (47) 889 889 -

124 H. Ligarde Elementary 802 866 841 (25) 889 889 -

125 Sanchez/Ochoa Elementary 947 1,023 993 (30) 1,051 1,051 -

Total Elementary Schools 17,328 18,722 18,007 (715) 19,395 19,395 -

Total Campuses 34,557 38,455 36,520 (1,935) 40,081 40,081 -

870 District Wide (Departments) 2,695 3,545 2,720 (834) 3,425 3,425 -

Total 37,252$ 42,000$ 39,240$ (2,769)$ 43,506$ 43,506$ -$

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JANITORIAL DUST/WET MOPS SUPPLIES

2014-15 2015-16 2015-16 Over/ 2016-17 2017-18

Location Actual Budget Actual (Under) Budget Budget Variance

001 Martin High School 479$ 154$ 152$ (2)$ 271$ 271$ -$

002 Nixon High School 500 164 162 (2) 343 343 -

003 Cigarroa High School 383 117 115 (2) 211 211 -

004 VMT Magnet School 160 52 51 (1) 106 106 -

007 F.S. Lara Academy 65 20 19 (1) 32 32 -

008 Early College High School 65 20 19 (1) 43 43 -

011 Jose A. Valdez High School 33 31 27 (4) 32 32 -

Total High Schools 1,683 558 545 (13) 1,038 1,038 -

041 Christen Middle School 287 92 91 (1) 162 162 -

042 Lamar Middle School 245 82 80 (2) 140 140 -

043 Cigarroa Middle School 287 92 91 (1) 162 162 -

044 Memorial Middle School 214 62 61 (1) 109 109 -

Total Middle Schools 1,033 328 322 (6) 573 573 -

101 Bruni Elementary 97 41 40 (1) 65 65 -

102 Don Jose Gallego Elementary 97 48 47 (1) 83 83 -

104 Daiches Elementary 97 41 40 (1) 65 65 -

105 Farias Elementary 97 48 47 (1) 83 83 -

106 Heights Elementary 97 41 40 (1) 65 65 -

107 K. Tarver Elementary 97 41 40 (1) 65 65 -

108 Leyendecker Elementary 97 48 47 (1) 83 83 -

109 Macdonell Elementary 97 41 40 (1) 65 65 -

110 Milton Elementary 86 41 34 (7) 65 65 -

111 A. Pierce Elementary 97 48 45 (3) 83 83 -

112 Ryan Elementary 97 48 47 (1) 83 83 -

115 Santa Maria Elementary 97 41 37 (4) 65 65 -

116 Santo Nino Elementary 97 48 47 (1) 83 83 -

119 D. D. Hachar Elementary 97 48 47 (1) 83 83 -

120 J. C. Martin Elementary 97 48 47 (1) 83 83 -

121 H. B. Zachry Elementary 97 41 37 (4) 76 76 -

122 J. Kawas Elementary 97 41 40 (1) 65 65 -

123 Dovalina Elementary 87 31 29 (2) 54 54 -

124 H. Ligarde Elementary 97 41 40 (1) 65 65 -

125 Sanchez/Ochoa Elementary 97 48 45 (3) 83 83 -

Total Elementary Schools 1,919 873 835 (38) 1,462 1,462 -

Total Campuses 4,634 1,759 1,702 (57) 3,073 3,073 -

870 District Wide (Departments) 536 192 151 (41) 258 258 -

Total 5,170$ 1,951$ 1,853$ (98)$ 3,331$ 3,331$ -$

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TELEPHONE

2014-15 2015-16 2015-16 Over/ 2016-17 2017-18

Location Actual Budget Actual (Under) Budget Budget Variance

001 Martin High School 4,186$ 5,000$ 4,960$ (40)$ 7,000$ 5,000$ (2,000)$

002 Nixon High School 8,134 8,500 3,391 (5,109) 8,500 5,000 (3,500)

003 Cigarroa High School 1,232 2,000 852 (1,148) 2,000 1,000 (1,000)

004 V.M.T. Magnet School 2,191 2,500 1,090 (1,410) 2,500 1,000 (1,500)

007 F.S. Lara Academy 1,271 2,000 492 (1,508) 2,000 1,000 (1,000)

008 Early College High School 1,723 2,500 1,415 (1,085) 2,500 2,000 (500)

011 Jose A. Valdez High School - 500 - (500) - - -

Total High Schools 18,737 23,000 12,201 (10,799) 24,500 15,000 (9,500)

041 Christen Middle School 2,038 2,500 2,781 281 2,500 3,000 500

042 Lamar Middle School 1,060 2,000 1,851 (149) 2,000 2,000 -

043 Cigarroa Middle School 896 1,500 566 (934) 1,000 1,000 -

044 Memorial Middle School 3,224 3,500 3,010 (490) 3,500 3,500 -

Total Middle Schools 7,218 9,500 8,208 (1,292) 9,000 9,500 500

101 Bruni Elementary 1,481 2,000 835 (1,165) 1,500 1,000 (500)

102 Don Jose Gallego Elementary 789 1,000 812 (188) 1,000 1,000 -

104 Daiches Elementary 532 1,000 1,065 65 1,000 1,500 500

105 Farias Elementary 1,099 1,500 572 (928) 1,500 800 (700)

106 Heights Elementary 1,301 1,500 1,108 (392) 1,500 1,000 (500)

107 K. Tarver Elementary 729 1,000 1,336 336 1,000 1,500 500

108 Leyendecker Elementary 298 1,000 1,006 6 1,000 1,000 -

109 Macdonell Elementary 1,040 1,500 1,325 (175) 1,500 1,500 -

110 Milton Elementary 612 1,000 786 (214) 1,000 800 (200)

111 A. Pierce Elementary 811 1,500 539 (961) 1,500 800 (700)

112 Ryan Elementary 831 1,000 320 (680) 1,000 800 (200)

115 Santa Maria Elementary 569 1,000 926 (74) 1,000 1,000 -

116 Santo Nino Elementary 892 1,500 566 (934) 1,000 800 (200)

119 D. D. Hachar Elementary 222 1,000 1,226 226 1,000 1,500 500

120 J. C. Martin Elementary 612 1,000 693 (307) 1,000 800 (200)

121 H. B. Zachry Elementary - 1,000 1,716 716 1,500 1,800 300

122 J. Kawas Elementary 703 1,000 1,276 276 1,000 1,500 500

123 Dovalina Elementary 628 1,000 541 (459) 1,000 800 (200)

124 H. Ligarde Elementary 405 1,000 515 (485) 1,000 800 (200)

125 Sanchez/Ochoa Elementary 314 1,000 25 (975) 1,000 800 (200)

Total Elementary Schools 13,866 23,500 17,188 (6,312) 23,000 21,500 (1,500)

Total Campuses 39,821 56,000 37,597 (18,403) 56,500 46,000 (10,500)

870 District Wide (Departments) 611,562 721,000 691,111 (29,890) 1,041,121 1,006,840 (34,281)

Total 651,384$ 777,000$ 728,707$ (48,293)$ 1,097,621$ 1,052,840$ (44,781)$

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59

ELECTRICITY

2014-15 2015-16 2015-16 Over/ 2016-17 2017-18

Location Actual Budget Actual (Under) Budget Budget Variance

001 Martin High School 496,193$ 504,652$ 469,970$ (34,682)$ 532,482$ 516,025$ (16,457)$

002 Nixon High School 558,978 594,376 511,117 (83,259) 549,388 493,712 (55,676)

003 Cigarroa High School 704,562 621,719 578,978 (42,741) 537,730 654,112 116,382

004 VMT Magnet School 62,272 75,958 106,075 30,117 45,385 156,779 111,395

007 F.S. Lara Academy 47,031 52,904 30,383 (22,521) 36,378 33,378 (3,000)

008 Early College High School 86,489 64,333 70,690 6,357 74,207 63,405 (10,802)

Total High Schools 1,955,526 1,913,942 1,767,213 (146,729) 1,775,570 1,917,412 141,842

041 Christen Middle School 262,831 228,691 252,716 24,025 210,006 273,583 63,577

042 Lamar Middle School 281,950 277,244 197,305 (79,939) 175,808 185,966 10,158

044 Memorial Middle School 198,513 202,572 164,036 (38,536) 177,344 183,748 6,404

Total Middle Schools 743,294 708,507 614,057 (94,450) 563,158 643,296 80,139

101 Bruni Elementary School 100,581 81,547 89,969 8,421 99,015 99,879 864

102 Don Jose Gallego Elementary 134,304 127,493 99,358 (28,134) 108,098 114,665 6,566

104 Daiches Elementary 115,959 116,740 99,833 (16,908) 105,595 112,462 6,867

105 Farias Elementary 143,123 116,513 130,085 13,573 149,108 145,020 (4,088)

106 Heights Elementary 91,090 92,766 76,838 (15,928) 82,921 86,676 3,756

107 K. Tarver Elementary 109,815 111,617 87,886 (23,732) 93,862 106,416 12,553

108 Leyendecker Elementary 106,575 90,612 93,361 2,749 101,185 108,974 7,789

109 Macdonell Elementary 107,258 89,551 97,953 8,402 105,719 105,342 (377)

110 Milton Elementary 142,760 140,545 110,121 (30,424) 122,172 121,512 (660)

111 A. Pierce Elementary 131,336 150,687 126,619 (24,068) 134,226 125,126 (9,100)

112 Ryan Elementary 136,660 134,535 109,634 (24,901) 118,836 125,614 6,778

115 Santa Maria Elementary 109,418 85,586 105,002 19,415 118,271 114,363 (3,908)

116 Santo Nino Elementary 122,285 120,534 96,361 (24,173) 107,742 99,277 (8,465)

119 D. D. Hachar Elementary 195,401 140,626 154,214 13,589 121,615 170,679 49,064

120 J. C. Martin Elementary 121,946 115,878 96,784 (19,094) 114,069 113,461 (607)

121 H. B. Zachry Elementary 116,961 121,504 122,071 567 150,712 165,558 14,847

122 J. Kawas Elementary 115,179 121,207 84,842 (36,365) 107,612 100,010 (7,602)

123 Dovalina Elementary 107,197 86,550 92,479 5,929 112,290 101,738 (10,551)

124 H. Ligarde Elementary 123,699 120,205 106,334 (13,871) 117,806 130,438 12,632

125 Sanchez/Ochoa Elementary 114,764 115,853 93,896 (21,958) 99,704 108,759 9,055

Total Elementary Schools 2,446,310 2,280,551 2,073,642 (206,909) 2,270,559 2,355,971 85,412

Total Campuses 5,145,131 4,903,000 4,454,912 (448,088) 4,609,286 4,916,679 307,393

870 District Wide (Departments) 301,021 322,000 275,610 (43,358) 267,965 333,321 65,356

Total 5,446,152$ 5,225,000$ 4,730,522$ (491,445)$ 4,877,251$ 5,250,000$ 372,749$

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60

WATER

2014-15 2015-16 2015-16 Over/ 2016-17 2017-18

Location Actual Budget Actual (Under) Budget Budget Variance

001 Martin High School 37,445$ 36,306$ 46,225$ 9,919$ 36,306$ 63,582$ 27,276$

002 Nixon High School 80,083 77,674 100,584 22,910 77,674 112,061 34,387

003 Cigarroa High School 61,164 58,449 80,424 21,975 58,449 96,258 37,809

004 VMT Magnet School 15,304 16,079 25,569 9,490 16,079 32,208 16,129

007 F.S. Lara Academy 2,660 2,250 2,943 693 2,250 3,576 1,326

008 Early College High School 10,602 10,935 13,768 2,833 10,935 17,938 7,003

Total High Schools 207,259 201,693 269,512 67,819 201,693 325,622 123,929

041 Christen Middle School 34,946 41,476 31,867 (9,609) 41,476 44,014 2,538

042 Lamar Middle School 16,597 14,797 17,324 2,527 14,797 23,048 8,251

044 Memorial Middle School 20,918 18,559 25,289 6,730 18,559 30,970 12,411

Total Middle Schools 72,461 74,832 74,480 (352) 74,832 98,031 23,199

101 Bruni Elementary School 14,561 16,364 15,543 (821) 16,364 15,445 (919)

102 Don Jose Gallego Elementary 8,925 9,019 9,699 680 9,019 12,245 3,226

104 Daiches Elementary 18,820 22,108 11,301 (10,807) 22,108 17,118 (4,990)

105 Farias Elementary 14,739 17,020 14,619 (2,401) 17,020 12,291 (4,729)

106 Heights Elementary 6,729 7,051 7,336 285 7,051 9,545 2,494

107 K. Tarver Elementary 6,135 6,950 6,226 (724) 6,950 8,453 1,503

108 Leyendecker Elementary 11,481 11,944 12,182 238 11,944 10,244 (1,700)

109 Macdonell Elementary 9,797 13,832 13,482 (350) 13,832 11,644 (2,188)

110 Milton Elementary 14,286 18,103 17,868 (235) 18,103 17,373 (730)

111 A. Pierce Elementary 11,071 15,714 8,482 (7,232) 15,714 11,833 (3,881)

112 Ryan Elementary 23,824 28,907 18,527 (10,380) 28,907 21,066 (7,841)

115 Santa Maria Elementary 5,420 6,508 5,975 (533) 6,508 8,199 1,691

116 Santo Nino Elementary 10,449 12,757 12,121 (636) 12,757 18,529 5,772

119 D. D. Hachar Elementary 10,368 10,987 9,033 (1,954) 10,987 11,289 302

120 J. C. Martin Elementary 9,339 9,862 9,360 (502) 9,862 12,443 2,581

121 H. B. Zachry Elementary 21,186 24,625 26,375 1,750 24,625 37,094 12,469

122 J. Kawas Elementary 27,075 30,870 31,981 1,111 30,870 36,778 5,908

123 Dovalina Elementary 6,777 7,587 8,249 662 7,587 9,715 2,128

124 H. Ligarde Elementary 16,260 17,929 22,091 4,162 17,929 21,541 3,612

125 Sanchez/Ochoa Elementary 11,122 12,466 10,265 (2,201) 12,466 23,210 10,744

Total Elementary Schools 258,363 300,603 270,715 (29,888) 300,603 326,055 25,452

Total Campuses 538,083 577,128 614,707 37,579 577,128 749,708 172,580

870 District Wide 15,691 28,999 15,910 (13,089) 28,999 15,846 (13,153)

877 Pupil Transportation 5,367 14,114 6,309 (7,805) 14,114 3,581 (10,533)

936 Division of Operations 4,157 3,759 4,203 444 3,759 4,864 1,105 -

870 District Wide (Departments) 25,215 46,872 26,422 (20,450) 46,872 24,292 (22,580)

Total 563,297$ 624,000$ 641,129$ 17,129$ 624,000$ 774,000$ 150,000$

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61

SANITATION

2014-15 2015-16 2015-16 Over/ 2016-17 2017-18

Location Actual Budget Actual (Under) Budget Budget Variance

001 Martin High School 7,441$ 8,183$ 7,203$ (980)$ 8,183$ 8,342$ 159$

002 Nixon High School 9,298 10,227 9,015 (1,212) 10,227 10,424 197

003 Cigarroa High School 7,441 8,184 7,203 (981) 8,184 8,342 158

004 VMT Magnet School 202 3,409 2,305 (1,104) 3,409 2,540 (869)

008 Early College High School 3,100 3,409 3,005 (404) 3,409 3,475 66

Total High Schools 27,481 33,412 28,729 (4,683) 33,412 33,123 (289)

041 Christen Middle School 3,099 3,409 2,904 (505) 3,409 3,475 66

042 Lamar Middle School 3,099 3,409 2,904 (505) 3,409 3,475 66

043 Cigarroa Middle School 3,099 3,409 2,904 (505) 3,409 4,171 762

044 Memorial Middle School 3,720 4,092 3,482 (610) 4,092 3,475 (617)

Total Middle Schools 13,018 14,319 12,194 (2,125) 14,319 14,596 277

101 Bruni Elementary School 2,648 2,957 2,615 (342) 2,957 3,014 57

102 Don Jose Gallego Elementary 2,232 2,492 2,204 (288) 2,492 2,540 48

104 Daiches Elementary 2,232 2,492 2,204 (288) 2,492 2,540 48

105 Farias Elementary 2,648 2,957 2,615 (342) 2,957 3,014 57

106 Heights Elementary 2,648 2,957 2,615 (342) 2,957 2,540 (417)

107 K. Tarver Elementary 2,648 2,957 2,615 (342) 2,957 3,014 57

108 Leyendecker Elementary 2,232 2,492 2,204 (288) 2,492 4,172 1,680

109 Macdonell Elementary 2,232 2,492 2,204 (288) 2,492 2,540 48

110 Milton Elementary 2,648 2,957 2,615 (342) 2,957 2,478 (479)

111 A. Pierce Elementary 2,648 2,957 2,615 (342) 2,957 3,014 57

112 Ryan Elementary 2,232 2,492 2,204 (288) 2,492 2,540 48

115 Santa Maria Elementary 2,648 2,957 2,615 (342) 2,957 3,014 57

116 Santo Nino Elementary 2,648 2,957 2,615 (342) 2,957 2,478 (479)

119 D. D. Hachar Elementary 2,648 2,957 2,615 (342) 2,957 2,478 (479)

120 J. C. Martin Elementary 2,648 2,957 2,615 (342) 2,957 2,478 (479)

121 H. B. Zachry Elementary 2,648 2,957 2,615 (342) 2,957 3,014 57

122 J. Kawas Elementary 2,232 2,492 2,204 (288) 2,492 2,540 48

123 Dovalina Elementary 2,648 2,957 2,615 (342) 2,957 2,478 (479)

124 H. Ligarde Elementary 2,648 2,957 2,615 (342) 2,957 3,014 57

125 Sanchez/Ochoa Elementary 3,763 4,202 3,716 (486) 4,202 4,283 81

Total Elementary Schools 51,582 57,595 50,939 (6,656) 57,595 57,183 (412)

Total Campuses 92,081 105,326 91,862 (13,464) 105,326 104,902 (424)

870 District Wide 18,050 22,802 19,898 (2,904) 22,802 21,501 (1,301)

Total 110,131$ 128,128$ 111,760$ (16,368)$ 128,128$ 126,402$ (1,726)$

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GAS

2014-15 2015-16 2015-16 Over/ 2016-17 2017-18

Location Actual Budget Actual (Under) Budget Budget Variance

001 Martin High School 1,354$ 1,000$ 1,812$ 812$ 3,000$ 3,000$ -$

002 Nixon High School 970 2,000 934 (1,066) 2,000 2,000 -

003 Dr. L Cigarroa H. School 4,533 5,500 3,728 (1,772) 5,000 4,400 (600)

004 V.M.T. Magnet School 308 1,000 941 (59) 1,000 2,000

042 Lamar Middle School - 2,000 - (2,000) - - -

870 District Wide 381 500 429 (71) 1,000 600 (400)

Total 7,546$ 12,000$ 7,844$ (4,156)$ 12,000$ 12,000$ (1,000)$

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63

COPIER - CAMPUSES

2014-15 2015-16 2015-16 Over/ 2016-17 2017-18

Location Actual Budget Actual (Under) Budget Budget Variance

Martin High School 26,664$ 26,620$ 21,831$ (4,789)$ 21,831$ 21,831$ -$

Nixon High School 25,428 25,346 25,817 471 25,346 25,346 -

Cigarroa High School 19,101 19,011 19,011 (0) 19,011 19,011 -

V.M.T. Magnet School 7,203 7,204 7,407 203 7,204 7,204 -

F.S. Lara Academy 1,505 1,506 1,505 (1) 1,506 1,506 -

Early College High School 9,598 9,599 9,791 192 9,599 9,599 -

Total High Schools 89,500 89,286 85,362 (3,924) 84,497 84,497 -

Christen Middle School 19,798 19,473 20,256 783 19,473 19,473 -

Lamar Middle School 19,208 19,010 20,389 1,379 19,010 19,010 -

Cigarroa Middle School 8,450 8,200 21,254 13,054 17,968 17,968 -

Memorial Middle School 14,602 14,494 16,694 2,200 14,494 14,494 -

Total Middle Schools 62,059 61,177 78,593 17,416 70,945 70,945 -

Bruni Elementary 9,795 9,722 9,975 253 9,722 9,722 -

Don Jose Gallego Elementary 11,530 11,500 9,980 (1,520) 9,763 9,763 -

Daiches Elementary 8,735 8,721 9,220 499 8,721 8,721 -

Farias Elementary 11,806 11,731 12,774 1,043 11,731 11,731 -

Heights Elementary 8,679 8,680 8,935 255 8,680 8,680 -

K. Tarver Elementary 9,953 9,953 9,953 (0) 9,953 9,953 -

Leyendecker Elementary 8,679 8,680 8,944 264 8,680 8,680 -

Macdonell Elementary 11,934 11,731 11,731 (0) 11,731 11,731 -

Milton Elementary 10,276 10,185 11,997 1,812 10,185 10,185 -

A. Pierce Elementary 11,691 11,500 14,629 3,129 11,500 11,500 -

Ryan Elementary 11,742 11,690 15,691 4,001 11,690 11,690 -

Santa Maria Elementary 11,458 11,458 13,128 1,670 11,458 11,458 -

Santo Niño Elementary 11,690 11,690 12,954 1,264 11,690 11,690 -

D. D. Hachar Elementary 8,257 8,257 8,980 723 8,257 8,257 -

J. C. Martin Elementary 8,679 8,680 9,232 552 8,680 8,680 -

H. B. Zachry Elementary 10,108 9,994 11,731 1,737 11,731 11,731 -

J. Kawas Elementary 11,690 11,690 12,491 801 11,690 11,690 -

Dovalina Elementary 9,953 9,953 11,501 1,548 9,953 9,953 -

H. Ligarde Elementary 11,728 11,690 12,446 756 11,690 11,690 -

Sanchez/Ochoa Elementary 6,090 6,063 6,844 781 6,063 6,063 -

Total Elementary Schools 204,470 203,568 223,136 19,568 203,568 203,568 -

Total Campuses 356,028$ 354,031$ 387,092$ 33,061$ 359,010$ 359,010$ -$

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64

COPIER - DEPARTMENTS

2014-15 2015-16 2015-16 Over/ 2016-17 2017-18

Location Actual Budget Actual (Under) Budget Budget Variance

701 Superintendent's Office 2,646$ 2,647$ 2,646$ (1)$ 2,647$ 2,647$ -$

703 Tax Office 2,605 2,606 2,605 (1) 2,606 2,606 -

727 Financial Management 4,193 4,193 4,193 (0) 4,193 4,193 -

728 Human Resources 2,646 2,647 2,646 (1) 2,647 2,647 -

729 Procurement Department 2,837 2,837 2,837 (0) 2,837 2,837 -

730 Communication Department 2,646 2,647 2,646 (1) 2,647 2,647 -

732 Student Services 2,605 2,606 2,605 (1) 2,606 2,606 -

733 Internal Auditor 2,605 2,606 2,605 (1) 2,606 2,606 -

735 Hearings Officer 2,605 2,606 2,605 (1) 2,606 2,606 -

736 Fixed Assets & Custodial Services 2,605 2,606 2,605 (1) 2,606 2,606 -

737 Textbooks & Records Mgt. 2,605 2,606 2,605 (1) 2,606 2,606 -

802 State Bilingual 4,218 4,111 4,111 (0) 4,111 4,111 -

811 Instructional Technology 2,055 2,056 2,055 (1) 2,056 2,056 -

833 Depart. of Elementary Ed. 2,605 2,606 2,605 (1) 2,606 2,606 -

835 Curriculum & Instruction 4,152 4,152 4,152 (0) 4,152 4,152 -

837 Staff Development 2,605 2,606 2,605 (1) 2,606 2,606 -

838 CATE 2,605 2,606 2,605 (1) 2,606 2,606 -

846 Testing & Assesment 2,605 2,606 2,605 (1) 2,606 2,606 -

849 Grants - 2,606 2,605 (1) - - -

870 District Wide 13,578 22,115 - (22,115) 22,000 22,000 -

876 Health Services 2,605 2,606 2,605 (1) 2,606 2,606 -

877 Pupil Transportation 2,605 2,606 2,605 (1) 2,606 2,606 -

878 Athletic Department 2,605 2,606 2,605 (1) 2,606 2,606 -

879 Special Education 2,646 2,647 2,646 (1) 2,647 2,647 -

882 Printing/Creative Services 58,267 65,054 63,197 (1,857) 73,054 73,054 -

883 Instructional Television 2,605 2,606 2,604 (2) 2,606 2,606 -

934 Information Technology 2,055 2,056 2,055 (1) 2,056 2,056 -

936 Division of Operations 4,111 4,111 4,111 (0) 4,111 4,111 -

943 LISD Police Department 2,605 2,606 2,605 (1) 2,606 2,606 -

Total Departments 145,131 162,969 138,980 (23,989) 168,248 168,248 -

Total 501,159$ 517,000$ 526,071$ 9,071$ 527,258$ 527,258$ -$

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65

LIBRARY BOOKS

001 Martin High School 1,875 3,855$ 1,942 3,970$ 67 115$

002 Nixon High School 2,081 4,275 2,257 4,617 176 342

003 Cigarroa High School 1,569 3,223 1,596 3,265 27 42

004 V.M.T. Magnet School 686 1,409 788 1,612 102 203

Total High Schools 6,211 12,762 6,583 13,464 372 702

041 Christen Middle School 1,324 2,720 1,222 2,500 (102) (220)

042 Lamar Middle School 1,313 2,698 1,306 2,672 (7) (26)

043 Cigarroa Middle School 1,312 2,695 1,332 2,725 20 30

044 Memorial Middle School 716 1,471 731 1,495 15 24

Total Middle Schools 4,665 9,584 4,591 9,392 (74) (192)

101 Bruni Elementary School 629 1,292 622 1,272 (7) (20)

102 Don Jose Gallego Elementary School 804 1,652 759 1,553 (45) (99)

104 Daiches Elementary School 554 1,138 593 1,213 39 75

105 Farias Elementary School 750 1,541 678 1,387 (72) (154)

106 Heights Elementary School 546 1,122 560 1,146 14 24

107 Tarver Elemetnary School 536 1,101 549 1,123 13 22

108 Leyendecker Elementary School 537 1,103 515 1,053 (22) (50)

109 Macdonell Elementary School 619 1,272 612 1,252 (7) (20)

110 Milton Elementary School 915 1,880 873 1,786 (42) (94)

111 A. Pierce Elementary School 866 1,779 846 1,731 (20) (48)

112 Ryan Elementary School 945 1,941 907 1,855 (38) (86)

115 Santa Maria Elementary School 661 1,358 674 1,379 13 21

116 Santo Nino Elementary School 687 1,411 710 1,452 23 41

119 Hachar Elementary School 544 1,118 518 1,060 (26) (58)

120 J. C. Martin Elementary School 595 1,222 608 1,244 13 22

121 Zachry Elementary School 650 1,335 645 1,319 (5) (16)

122 Kawas Elementary School 563 1,157 591 1,209 28 52

123 Dovalina Elementary School 519 1,066 520 1,064 1 (2)

124 Ligarde Elementary School 809 1,662 775 1,585 (34) (77)

125 Sanchez/Ochoa Elementary School 732 1,504 714 1,461 (18) (43)

Total Elementary Schools 13,461 27,654 13,269 27,144 (192) (510)

Total 24,337 $ 50,000 24,443 $ 50,000 106 $ -

2017-2018CAMPUS VARIANCE2016-2017

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66

INSTRUCTIONAL MATERIALS PRE-ORDER ALLOCATION

Teacher FTEs $188 per Teacher

001 Martin High School 121 22,748$

002 Nixon High School 122 22,936

003 Cigarroa High School 107 20,116

004 VMT Communication & Fine Arts 27 5,076

008 Early College High School 20 3,760 -

Total High Schools 397 74,636

041 Christen Middle School 85 15,980

042 Lamar Middle School 84 15,792

043 Cigarroa Middle School 91 17,108

044 Memorial Middle School 50 9,400

Total Middle Schools 310 58,280

101 Bruni Elementary 40 7,520

102 Don Jose Gallego Elementary 45 8,460

104 Daiches Elementary 39 7,332

105 Farias Elementary 43 8,084

106 Heights Elementary 32 6,016

107 Tarver Elementary 38 7,144

108 Leyendecker Elementary 39 7,332

109 Macdonell Elementary 43 8,084

110 Milton Elementary 51 9,588

111 A. Pierce Elementary 52 9,776

112 Ryan Elementary 53 9,964

115 Santa Maria Elementary 44 8,272

116 Santo Nino Elementary 43 8,084

119 D. D. Hachar Elementary 35 6,580

120 J.C.Martin Elementary 39 7,332

121 H. B. Zachry Elementary 39 7,332

122 J. Kawas Elementary 35 6,580

123 Dovalina Elementary 36 6,768

124 H. Ligarde Elementary 47 8,836

125 Sanchez/Ochoa Elementary School 45 8,460

Total Elementary Schools 838 157,544

Total 1,545 290,460$

Campus

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Required Forms

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67

BUDGET PACKAGE CHECKLIST

When completing the budgets for the following programs, did the campus follow the guidelines written by the

directors in the Budget Instructional Manual in order to appropriate the funds?

Y/N

Gifted & Talented Program Guidelines?

Career & Technology Program Guidelines?

Services to Students w/Disabilities (Special Education) Program Guidelines?

Accelerated Education (State Compensatory) Program Guidelines?

State Bilingual Program Guidelines?

Title I, Part A – Improving Basic Program Guidelines?

Was the Campus Improvement Plan and the Comprehensive Needs Assessment used in setting up

the Budget amounts?

If so, were the Budget amounts incorporated in the Campus Improvement Plan?

Has Human Resources reviewed the staffing formulas with the Campus/Department?

Before the package is submitted all of the following must be completed:

Electronic submission and hard copy of the Mission, Objectives, Strategies, and

Performance Measures.

Hard copy of the Incentives Program for any budget in object 6499-44.

Hard copy of the Special Populations FTE’s Forecast (Directors ONLY)

Hard copy of the Capital Improvement Plan - Needs Assessment Form

Print out of the Budgets for all funds that were keypunched into the system.

Was a description entered for all the items budgeted for FY 2017-2018?

Is the Campus/Department Improvement Plan in the Plan4Learning web-based

software?

Is the Human Resources Needs Assessment included?

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68

MISSION, OBJECTIVES, STRATEGIES AND PERFORMANCE MEASURES

THIS FORM WILL BE SUBMITTED ELECTRONICALLY

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69

INCENTIVES PROGRAM

This form is available at: http://laredo.ss11.sharpschool.com/cms/One.aspx?portalId=328992&pageId=2779875

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70

CAPITAL IMPROVEMENT PLAN – NEEDS ASSESSMENT FORM

This form is available at: http://laredo.ss11.sharpschool.com/cms/One.aspx?portalId=328992&pageId=2779875

2017-2018 2018-2019 2019-2020 2020-2021

2017-2018 2018-2019 2019-2020 2020-2021

2017-2018 2018-2019 2019-2020 2020-2021

NOTES:

1) Please contact the Plant Facilities Department for assistance with cost estimates.

2) Once is complete please email a copy of this document to the Plant Facilities Department ([email protected] / [email protected])

ESTIMATED COST

ESTIMATED COST

JUSTIFICATIONITEM DESCRIPTION

ITEM DESCRIPTION JUSTIFICATION

B) EQUIPMENT (VEHICLES, CUSTODIAL EQUIPMENT, ETC.)

C) TECHNOLOGY ( COMPUTERS, I-PADS, PROJECTORS, CAMERA SYSTEMS, ETC. )

ITEM DESCRIPTION JUSTIFICATION

ESTIMATED COST

CAPITAL IMPROVEMENT PLAN

NEEDS ASSESSMENT FORM

2017-2021

CAMPUS / DEPARTMENT:

A) FACILITIES (NEW CONSTRUCTION, RENOVATIONS, ADDITIONS, MAJOR MAINTENANCE ITEMS, ETC.)

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71

SPECIAL POPULATIONS FTE’S FORECAST

Actual Actual Actual Projected Projected

2013-2014 2014-2015 2015-2016 2016-2017 2017-2018

Rationale

Enter Rationale Here!

SPECIAL POPULATIONS FTE'S FORECAST

Enter Department Number & Name Here!

This form is available at: http://laredo.ss11.sharpschool.com/cms/One.aspx?portalId=328992&pageId=2779875

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72

ADMINISTRATIVE REGULATION

STAFF-PUPIL RATIOS

These staff – pupil ratios will be used as the basic guidelines for staffing schools in the Laredo Independent School

District. The staffing (budget) committee may approve individual exceptions to these rules when it is deemed in the

best interest of the district.

Reduction of staff required upon application of these ratios will be accomplished through attrition or redistribution,

as opposed to actual rifts, unless a financial emergency exists.

ELEMENTARY SCHOOLS: Principal 1 per campus

Funding Source: Regular

Assistant Principal 1 for every 800

1 additional for over 801*

Funding Source: Regular

Librarian

1 per campus

Funding Source: Regular

Library Aide 1 per campus

Funding Source: State Compensatory

Secretary

1 per campus

Funding Source: Regular

Attendance Clerk

1 per campus

Funding Source: Regular

Campus Clerk

1 per campus

Funding Source: Regular

Teacher Aides 1 Full time TA for every Pre-K(3) & Pre-K(4)

.5 Half time TA for every Kinder

Funding Source: St. Comp., Bilingual & Title I

(If appropriate funding available)

Membership 1-

499

500-

849

850-

999

1,000-

1,249

1,250-

1,499

1,500 +

Counselor

Funding Source:

.5 Regular - .5 State Comp.

0.5 1.0 1.5 2 2.5 3

Teachers Kinder Thru 4th 22:1

Pre-K(3 & 4) 22:1

Music Teacher 650:1 FTE(Maximum of 1 per campus with half units

allocated as needed)

Physical Education Teacher 200:1 FTE

1 FTE:1 PE teacher 1 FTE:2 PE teacher aide

Nurses 1,000:1 FTE (District wide)

Funding Source: Regular

Title I, State Compensatory & Bilingual Positions Limited to 80% per funding source to be spent on salaries

and benefits

*Note: Final decision on additional Principal Assistant will be done on PEIMS snap shot date.

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73

MIDDLE SCHOOLS

Principal 1 per campus

Funding Source: Regular

Assistant Principal

** Due to low enrollment Memorial Middle

will only have 2 Assistant Principals

3 per campus **

Funding Source : Regular

Librarian 1 per campus

Funding Source: Regular

Library Clerk 1 per campus

Funding Source : State Comp

Secretary to Principal 1 per campus

Funding Source: Regular

Registrar 1 per campus

Funding Source: Regular

Bookkeeper 1 per campus

Funding Source: Regular

Teacher

21 minimum and 30 maximum

(The total school staffing will be based on a 28:1

ratio)

Nurses 1,000:1 FTE (District wide)

Funding Source: Regular

Title I, State Compensatory & Bilingual Positions Limited to 80% per funding source to be spent on

salaries and benefits

Membership 1-

249

250-

499

500-

749

750-

999

1,000-

1,249

1,250-

1,525

1,525+

Counselor 0.5 1 1 2 2.5 3 A*

Middle Schools will allocate secretaries, clerks, and receptionists at a ratio of 185:1 FTE

A* - One position for every 250 above 1,500

**Additional personnel as deemed appropriate in consultation with the Superintendent or designee based on campus

and district needs.

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HIGH SCHOOLS

Principal 1 per campus

Funding Source: Regular

Librarian 1 per campus

Funding Source: Regular

Library Clerk 2 per campus

Funding Source: State Comp

Secretary to Principal 1 per campus

Funding Source: Regular

Registrar 1 per campus

Funding Source: Regular

Bookkeeper 1 per campus

Funding Source: Regular

PBX 1 per campus

Funding Source: Regular

Teacher 21 minimum and 30 maximum (The total school

staffing will be based on a

28:1 ratio.)

Nurses 1,000:1 FTE (District wide)

Funding Source: Regular

Title I, State Compensatory & Bilingual Positions Limited to 80% per funding source to be spent on

salaries and benefits

Membership 1-

249

250-

499

500-

749

750-

999

1,000-

1,249

1,250-

1,499

1500+

Assistant Principal 0 0.5 1 1.5 2 2.5 A*

Counselors 1 1 1.5 2 2.5 3 A*

High Schools will be allocated secretaries, clerks, and receptionists at a ratio of 170:1 FTE

A* - One position for every 250 above 1,500.

Additional personnel as deemed appropriate in consultation with the Superintendent or designee based on campus

and district needs.

** Specialized Campuses: Vidal Treviño Magnet School, Garcia Early College High School, F.S. Lara Academy,

and Jose A. Valdez Non-Traditional High School do not follow the High School staffing ratios. Because of their

specialized status, staffing will be considered on a Campus by Campus basis.

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75

SPECIAL EDUCATION

Unit / Service Ratio*** Additional Staff E

lem

enta

ry Resource

(3 – 8 per period)

Content Mastery

(6- 10 per period)

In-Class Support

(not more than 8 per period)

25 : 1*

(3 - 8 per period)

28, 50, 75, 100, 125

Sec

on

dary

Resource

(10 – 18 per period)

Content Mastery

(6 – 10 per period)

In-Class Support

(not more than 8 per period)

25 : 1*

(10 - 18 per period)

30, 50, 75, 100, 125,

150, 175, 200, 222,

244, 266, 288, 310

High Schools:

Vocational Adjustment Class Teacher/Job

Coaches (Aides)

250 : 1

100 : 1

300

180, 250

Sel

f-C

on

tain

ed U

nit

s

All

Lev

els

Auditory Impaired 4 : 1** 5, 9, 13

Preschool Program for

Students with Disabilities (PPCD) 4 : 1** 4, 8, 12

Autism 3 : 1** 3, 6, 8, 10

Emotionally Disturbed 4 : 1** 5, 9, 13

Mental Retardation 4 : 1** 5, 9, 13

Mental Retardation (Severe) 4 : 1** 3, 6, 8, 10

* Denotes FTEs which may be addressed through

Teacher (1.0); Teacher Aides (0.5); Tutors (0.25)

** Denotes number of adults assigned

*** Ratios are not applicable to coordination list counts

**** Additional staff may be added to provide appropriate instructional arrangements when individual

circumstances warrant or by ARD recommendation (Ratios reflect total Special Education Student Counts

unless otherwise specified)

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76

SPECIAL EDUCATION – Continued

Unit / Service Ratio Additional Staff

Dis

tric

t w

ide

/All

Lev

els

Diagnosticians

Diagnostician Clerks

180 : 1

260 : 1

Special Education Supervisors (1,000 – 1,249) : 1

Speech Pathology Team:

1 Speech Pathologist (with CCCs)

&

2 Speech team members --either

Therapy Assistants (Bachelor’s

level) and/or Interns (Master’s level)

125 : 1*

Occupational Therapist Team:

1 Registered Occupational Therapist &

1 Certified Occupational Therapy Assistant

1,250 : 1

Physical Therapy Team:

1 Physical Therapist &

3 Physical Therapy Assistants

1,000 : 1

Counselors / Social Workers 250 : 1

Adaptive Physical Education Team:

1 APE Teacher &

1 APE Teacher Aide

900 : 1

Visual Impairment Teachers 1,200 : 1

Itinerant Auditory Impairment Teachers 15 : 1**

Homebound Teachers 500 : 1

Assistive Technology Coordinator 1 per district

Behavior Intervention Specialists 900 : 1

Child Find Coordinator 1 per district

* Reflects Speech Therapy Student Count

** Reflects Itinerant Auditory Impairment Caseload Count

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77

CAREER AND TECHNOLOGY

Unit / Service Ratio Additional Staff

Hig

h S

cho

ol

Agricultural Science 15-25

12-18

Regular Courses

Laboratory Courses

Family & Consumer Sciences 15-25

10-15

Regular Courses

Laboratory Course

Business Education 15-25

15-20

10-15

Regular Courses

Laboratory Courses

Career Preparation

Health Science Technology 15-25

10-15

Regular Courses

Clinical Rotation

Marketing Education 15-25

10-15

Regular Courses

Career Preparation

Trade & Industrial

(Pre-Employment Labs)

15-25

12-18

10-15

Regular Courses

Laboratory Courses

Career Preparation

Cooperative Education/ Career Preparation 15-25 Career Preparation

Mid

dle

Sch

oo

l Business Education

15-25 CTE Classes may have fewer

enrollments due to equipment and

facility constraints. Career Investigation 15-25

DYSLEXIA TEACHERS 15 TO 1

MAGNET SCHOOLS

The staffing committee will confer with the supervising high school principal and administration department to

determine appropriate staffing levels for magnet schools.

STAFFING COMMITTEE

A staffing committee will be appointed annually by the Superintendent. This committee will review staffing

guidelines to ensure they meet local needs and comply with applicable laws and policy. This group will also review

and approve campus staffing proposals in accordance with this administrative regulation.

OTHER CONSIDERATIONS:

The use of a regular classroom for a class size reduction program will require authorization by the Chief Academic

Officer. All teacher aides will be funded with campus allocations. Teacher aides beyond what is authorized by this

regulation will require the approval of the Superintendent or his designee.

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Appendix

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79

ESTIMATED COMMODITY PRICES

FOR BUDGET PURPOSES ONLY

Product

Description

Estimated Price

Lateral Filing Cabinets

30”W. 4 drawer (with lock). Ref: HON 500 series No.

574L.

$458.05 ea.

Vertical File Cabinet

Baked enamel finish over rust-inhibiting phosphate pre-

treatment. 4 drawer letter size with lock. Ref: HON

314P.

$368.00 ea.

Student Chair and Desk Combo

Frame finish: chrome.Hard plastic seat and back colors:

Navy blue, Sandstone, Burgundy, Red, Teal, Mocha

Brown and Gunmetal. Hard plastic writing surface:

sandstone. Ref: Virco No. 3400 LABR.

Size: 14-1/2” x 20” x 28” top

$118.00 ea.

Student Desk

Open-front box and a high-pressure laminate writing

surface. Virco's model 785 desks.

Model 3785 units feature a Martest 21™ hard plastic

writing surface.

785MBB units are equipped with a metal book box.

Chrome lower legs. Available in Char Black with

Medium Oak, Grey Nebula or Sandstone (model 3785).

Size: 18” x 24”

70.40 ea.

Mobile Tables

Edu-Source

Features a sturdy 5/8" thick top with a high-pressure

laminate surface and backing sheet that helps seal out

moisture to prevent warping. A specially designed torsion

bar lets you fold and unfold the table quickly and smoothly.

High-impact ABS plastic stools are securely attached to

their columns by means of an inset washer, a hex bolt and

an aircraft lock nut. Includes logo artwork and shipping

Frame finish: chrome. Laminates: Medium Oak or Grey

Nebula. Seat colors: Navy blue, Burgundy, Gunmetal,

Teal, Mocha brown, Black, Red and Yellow.

17” x 29” x 12’ x 12 stools

$1,176.47 ea

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80

Product

Description

Estimated Price

Stack chairs

Vibrant preschool colors are available in 12", 14", 16" and

18" seat heights. These units feature Navy Blue, Red, Teal

or Yellow shells with matching powder coat frames

Ref: Virco No. 3314, 3316, 3318

$63.25 ea.

(12-14”)

$63.25 ea.

(16”)

$63.25 ea.

(18”)

Secretarial Chair

Finish: H7703 Frame Colors (black, light gray, taupe) and

Seating Fabrics

Comfort controls: Pneumatic, Back height, Swivel,

Posture lock and Multi-task

Models available: Task and Cantilever-base guest

Arms: T-arms (optional upholstery), adjustable height

(optional upholstery), all-adjustable

Engineering and construction: Multi-layer foam padding

for all day comfort and five-star base with dual-wheel,

hooded casters

Ref: HON Model No.7703

$425.50 ea.

Upholstered Stack Chairs

2” seat, 1” back. Leveling glides with built-in stack

bumper.

Nylon colors: burgundy, black, gray, blue, navy, brown

haze, teal and hunter green.

Vinyl colors: tan, brown, burgundy, navy, gray and black.

Metal finishes: black, sand or gray powder paint or

Chrome.

Ref: Hon Series No. 1081

$62.00 ea.

Teacher’s Steel Desk

Double Pedestal Desk with center drawer and chrome

legs. Drawers: box/file. Size: 48”w x 30”d x 29-1/2”h.

Laminate tops available in: Natural Maple, Henna Cherry,

Medium Oak, Mahogany, Walnut, Black, Light Gray and

Charcoal.

Ref: HON Model No. 88251

$649.00 ea.

Steel Bookcases

5 shelf. 34-1/2”w x 12-5/8”d x 71”h.

Colors available are: Black, Carob (Choo brown)

charcoal, Greige, Light Gray, Muslin (White Light) Putty,

aupe

Ref: HON Model No. S72ABC

$345.950 ea.

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81

Product

Description

Estimated Price

Book shelf 5 shelf Mahogany or Cherry 34-1/2”w x 12-

5/8”d x 71”h

$475.00 each

Advance Automatic Rider Floor Burnisher Machine.

Model Advolution 2710 complete w/extra heavy duty

batteries/charger, 27 – 30 in burnishing paths, disk type,

2000 rpm minimum. #ADG (56422004)

EQUAL IS ACCEPTABLE BUT BRAND AND MODEL

SPECIFICATIONS MUST BE SPECIFIED.

$15,649.00 ea.

Advance Automatic Walk Behind Floor Burnisher

Machine. Model Whirlamatic VS 20 complete w/extra

heavy duty batteries/charger. 20-21 in burnishing path,

disk type, minimum 1500 rpm. #W238 (56393795)

EQUAL IS ACCEPTABLE, BUT BRAND AND

MODEL SPECIFICATIONS MUST BE SPECIFIED.

$2,395 ea.

Advance Whirlamatic 20 Plus Burnisher, high speed 1500

rpm, 1.5 hp, 20 in burnishing path, gas shock at rear base

of handle, 75 ft. safety colored power cord. Kent Select Gloss E (56183030) EQUAL IS ACCEPTABLE, BUT BRAND AND

MODEL SPECIFICATIONS MUST BE SPECIFIED.

$895.00 ea.

Advance Pacesetter 20 TS two speed floor machine. Brush

size 20”, 1.5 HP, 180-320 rpm, safety activation s/w. #20TS (01440A) EQUAL IS ACCEPTABLE, BUT BRAND AND

MODEL SPECIFICATIONS MUST BE SPECIFIED.

$815.00ea.

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82

Product

Description

Estimated Price

Advance Automatic Rider Scrubber Machine. Model

Advenger 2400 complete w/extra heavy duty

batteries/charger. 24/30 in scrubbing path and disk type,

30 gallons capacity on solution and recovery tanks. #ADV

2400D (56314446)

EQUAL IS ACCEPTABLE, BUT BRAND AND

MODEL SPECIFICATIONS MUST BE SPECIFIED.

$10,000.00 ea.

Advance Automatic Walk Behind Scrubber Machine.

Model BA 5321D, complete w/ extra heavy duty

batteries/charger. 19 – 22 in cleaning widths, 12 – 16

gallons capacity on solution and recovery tanks. #AD20DG

(56317328) EQUAL IS ACCEPTABLE, BUT BRAND AND

MODEL SPECIFICATIONS MUST BE SPECIFIED.

$8,400.00 ea.

Advance Carpe Twin 16XP, 120/60 Hz, 50W vacuum

motor, 115V/900W 8.4 amps, 4000 rpm brush speed,

HEPA filters, 21” to 60” built in hose and 18 in wand, 40

ft safety colored power cord. #CT16 (56323777)

EQUAL IS ACCEPTABLE, BUT BRAND AND

MODEL SPECIFICATIONS MUST BE SPECIFIED.

$275.00 ea.

Advance Carpe Twin 14, 1 HP 115/60 Hz, 750 W vacuum

motor, 5000 rpm brush speed, 15V/920W 8.4 amps,

HEPA filters, 40 ft safety colored power cord. #CT14

(56704200) EQUAL IS ACCEPTABLE, BUT BRAND AND

MODEL SPECIFICATIONS MUST BE SPECIFIED.

$315.00 ea.

Advance Back Pack Vacuum XP 9.9 pounds, 3.1 liter bag,

1284 watts motor, dual HEPA H 13 exhaust filter, 50 FT

safety colored power cord. #BPVAC -(9055601010)

EQUAL IS ACCEPTABLE, BUT BRAND AND

MODEL SPECIFICATIONS MUST BE SPECIFIED.

$280.00 ea.

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83

Product

Description

Estimated Price

Advance Hydro Dry Blower, totally enclosed 3 speed

motor, 25 ft safety colored power cord, 0.5 – 1.5 hp motor. #CARDRY (5611500) EQUAL IS ACCEPTABLE, BUT BRAND AND

MODEL SPECIFICATIONS MUST BE SPECIFIED.

$199.00 ea.

Advance AWD-320, Wet/Dry Vacuum with 30” Air

Scoop, 20 gallons tank, dust bags, upholstery and crevice

tools, HEPA filters. #AW0320 (56600459)

EQUAL IS ACCEPTABLE, BUT BRAND AND

MODEL SPECIFICATIONS MUST BE SPECIFIED.

$625.00 ea.

Advance Aqua Clean 12 ST, 5/8 gallons solution tank, 4/6

gallons recovery tank, 1.2/ 1.5 hp vacuum motor,

¼ /1/3 hp brush motor, 85/117 water lift, 0.43/0.7 gpm

flow rate, 25 ft safety colored power cord. Kent Klenzor 16 gl. (56265004 N/S) EQUAL IS ACCEPTABLE, BUT BRAND AND

MODEL SPECIFICATIONS MUST BE SPECIFIED.

$1,530.00 ea.

Advance Aqua Clean 16 ST, 5/8 gallons solution tank, 4/6

gallons recovery tank, 1.2/ 1.5 hp vacuum motor,

¼ /1/3 hp brush motor, 85/117 water lift, 0.43/0.7 gpm

flow rate, 25 ft safety colored power cord. #AC16N/S

(5615000) EQUAL IS ACCEPTABLE, BUT BRAND AND

MODEL SPECIFICATIONS MUST BE SPECIFIED.

$1,680.00 ea.

Advance Reel Cleaner Touchless Cleaning Machine,

minimum 25 gallons solution tank, minimum 22 gallons

recovery tank, minimum 300 psi pressure washer

application flow, minimum 30 ft solution hose length,

minimum 40 ft recovery hose length, 13 ft minimum

blower hose. #REELCLN (56108050)

EQUAL IS ACCEPTABLE, BUT BRAND AND

MODEL SPECIFICATIONS MUST BE SPECIFIED.

$2,879.00 ea.

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84

Product

Description

Estimated Price

Administrative Computer

$773.89 ea.

Student Desktop Computer 3 year warranty

$773.89 ea.

Student Laptop

$608.87 ea.

Teacher Laptop 3 year warranty

$1,055.68ea.

Brother Multitask Black/White Printer TN 750

Brother Color Printer HL _L8350

Black Toner Cartridges

Color Toner Cartridges(Cyan Magenta, Yellow)

$228.00 ea.

$438.00 ea.

$59.48 ea.

$82.76 ea.

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85

Product

Description

Estimated Price

42’ LED Inch Flat Screen TV 1080P – 120 Hz

$350.00 ea.

60’ LED Inch Flat screen TV 1080P – 120 Hz

$750.00 ea.

50’ LED Inch Flat Screen TV 1080P – 120 Hz

$500.00 ea.

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